Case Law Details
Case Name : India Gelatine & Chemicals Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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India Gelatine & Chemicals Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
In the instant case there is no finalization of Provisional assessment and there is no challenge to any such assessment, in these circumstances the refund would not be governed by provisions of Rule 9 B.
The appellant has claimed that the lower authorities have examined the refund in terms of Section 11B in as much as they had examined that there was unjust enrichment as well as limitation. The Learned Commissioner
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