COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
7 of 31
Page 8
JUDGMENT
advert to the same, we deem it appropriate to refer to, at this
stage, unamended and amended provisions of Section 11B.
“Section 11B: Claim for refund of duty (1) Any
person claiming refund of any duty of excise may
make an application for refund of such duty to the
Assistant Collector of Central Excise