Supreme Court of India
Commissioner of Central Excise, Tiruchirapalli v. M/s. Dalmia Cement(bharat) Ltd.
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From the headnote
Central Excise Act, 1944-s. 118 (as amended)-Claim c for refund of duty - Applicability of s. 11 , to cases where though an order has been passed directing refund, implementation of the orderis pending - Held: If the order for refund on such an application had already been passed before coming into force the amended provision and no application was pending at the commencement of the Central Excise and Customs Laws (Amendment) Act, 1991 before the Assistant Commissioner, the question of applying the said proviso and going into the issue as to whether incidence of such duty had been passed by
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