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)
condone delay in appropriate cases is affected in
any manner by this clarification made by us.
(xii) Section 11-B does provide for the purchaser
making the claim for refund provided he is able to
establish that he has not passed on the burden to
another person. It, therefore, cannot be said that
Section 11-B is a device
