9911796707
TMI Blog1996 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... . They filed classification list for approval of the classification and for grant of the benefit of the Notification No. 276/67-C.E., dated 21-12-[1967] and concessional rate of duty of Rs. 262.50 per MT under Notification No. 75/84-C.E., dated 1-3-[1984] effective from 1-3-1986. The classification list was not approved but has been kept pending. The said classification list was approved by the Assistant Collector vide order-in-original No. CL/5/87, dated 3-9-1987 disallowing the exemption claimed under the said Notification. In the meantime, they had filed a refund claim in respect of the payment of duty for the period 1-3-1986 to 31-3-1987, in terms of their classification list which was pending approval. The refund claim is for Rs. 16,28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king an important provision of law inasmuch as that the time limit under Section 11B of the Central Excises and Salt Act, does not apply to cases where the classification list had been kept pending and in cases where duty has been paid under protest. He also submitted that since, the matter has been finally decided on merits also, the Department is required to straightaway grant them the refund. 4. The Learned DR while agreeing on the factual position submitted that still a question of deciding the refunds on unjust enrichment would apply in the present case and that the matter could be remitted to the original authorities to consider this point before granting consequential relief to the appellants. 5. On a careful consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the classification was approved without the benefit of the notification, has since travelled to the Tribunal and has finally been decided in favour of the appellants pertaining to the period in dispute. In that view of the matter, the issue having been finally decided by the Tribunal's final order, the question of remitting the case for decision on merits does not arise. Therefore, we have to straightaway allow this appeal with a direction that the consequential relief which is required to be granted in the appellant's case be done so as per the provision of law. The Appeal E/1750/90-C is thus allowed with consequential relief. 6. E/4700/92-C. - In this appeal the appellants' claim for refund has been rejected on merits on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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