COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. ALLIED PHOTOGRAPHICS INDIA LTD.

The Supreme Court addressed the question of whether a claim for refund after final assessment is governed by Section 11B of the Central Excise Act, 1944. The Court found inconsistencies between earlier decisions and clarified that the provisions of Section 11B apply to refund claims post-final assessment. The Court held that the refund claims made by New India Industries Ltd. were valid under Section 11B, thus allowing the appeal and directing the Department to process the refund claims accordingly.