Adjudicatory process under S. 11B of the Central Excise Act is required to be completed within 3 months from the date of application for refund: SC [Read Judgment]

Supreme Court, in Union of India vs. M/s. Hamdard (Waqf) Laboratories, has reiterated that adjudicatory process under Section 11 B of the Central Excise Act required to be concluded within three months from the date of application for refund.Apex Court bench comprising of Justices Dipak Misra and Shiva Kirti Singh upheld the High Court order which had held that the liability for payment...