Supreme Court of India
Commissioner of Central Excise, Chennai v. M/s. T.V.S. Suzuki Ltd. Hosur
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From the headnote
Central Excise Act, 1944; Rule 9B(5) and its Proviso & Section JJB: Refund claim-Proviso to Rule 9B(5) vis-a-vis Section 11 -Applicability of-Held: Refund claim after adjustment under Rule 9B(5) would not be governed by the restrictions under Section 11 --Since Proviso to Rule 9B(5) was introduced when refund claim of the assessee was pending with the Revenue, right of the assessee does not get defeated by the subsequent amendment in the provision of law--Tribunal rightly held that claim/or refund had to be decided in accordance with the existing law. Assessee, a Public Sector Undertaking,
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