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Amended Sec. 11B applicable in cases where implementation of order under un-amended sec.11B is pending – SC
Case Law Details
- Case Name
- Commissioner of Central Excise Vs M/s Dalmia Cements (Bharat) Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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CA Urvashi Porwal
Brief of the Case
In the case of CCE V/s. M/s. Dalmia Cement (Bharat) Ltd., the Hon’ble Supreme Court of India held that Section 11B of the Central Excise Act, as amended, applies to the cases where though an order has been passed directing refund, implementation of the order is pending.
Brief Facts
The period involved for which the respondent wanted refund of the excise duty paid by it is 1970-1978. It may be mentioned that there was a dispute regarding the assessable value of cement cleared by the assessee during the aforesaid period, when excise ...
