11B of the Central Excise Act, 194413 and
which stands adopted under the 1994 Act. It was submitted that the
13
Central Excise Act ... Section 11B of the Central Excise Act, but also in light of
the provisions contained in the Limitation Act and more particularly
Section
present case
the refund of the Central Excise duty
was sanctioned under Section
11B of the Central Excise Act, 1944.
18. With regard to para ... Section 11B of the Act comes
into play only after an order for
refund has been made under Section
11B of the Act. Section 11BB
CBCE (Central Boards of
Custom and Excise) circulars to the effect that under section 11B of
the Central Excise Act 1944 is not applicable ... that the admissible excise
duty refund cannot be withheld by the central excise authority.
27. Section 11B of the Central Excise Act, 1944 deals with
CBCE (Central Boards of
Custom and Excise) circulars to the effect that under section 11B of
the Central Excise Act 1944 is not applicable ... that the admissible excise
duty refund cannot be withheld by the central excise authority.
27. Section 11B of the Central Excise Act, 1944 deals with
CBCE (Central Boards of
Custom and Excise) circulars to the effect that under section 11B of
the Central Excise Act 1944 is not applicable ... that the admissible excise
duty refund cannot be withheld by the central excise authority.
27. Section 11B of the Central Excise Act, 1944 deals with
provided in section
103(3) is to overcome the hurdle of litigation under Section 11B of
the Central Excise Act, 1944 and not to create ... refund application claiming the
refund under Section 103 of the Finance Act, 2014. Section 11B of
the Central Excise Act, 1944 as such claiming
Section 11B and Section 12B of 1944 Act.
[15] In view whereof, the preliminary objection qua sub-section (1)
of Section 35G of 1944 Act ... assessment is governed by Section 11B of the Central Excise
Act, 1944?, their Lordships in Commissioner of Central Excise,
Mumbai-II v. Allied Photographics India
submitted refund claim of CVD under the provisions of
Section 11B of Central Excise Act, 1944. That the appellant had exported
the consignment to Tehran ... present case. Section 11-B of Central Excise Act, 1944 is quoted
hereunder for better appreciation:
―Section 11B. Claim for refund of duty and interest
hold that in this
matter, the provisions of Section 11B of Central
Excise Act, 1944 are not applicable. Therefore,
the impugned orders are set aside ... under Section 11B was
applied. That was applied when the application
for refund was made invoking Section 11B of
the Central Excise Act
period 1998-99 especially considering that the amendment to Section 11B of Central Excise Act, 1944 was brought with effect from 01.08.98 whereby refund consequent ... cited supra, the Adjudicating Authority, rejected the claim under Section 11B of Central Excise Act, 1944 vide order in original No.19/2001 dated
