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Issues:
- Appeal against rejection of refund claim based on exemption notification. - Validity of refund claim under Section 11B despite not claiming exemption in classification list. - Interpretation of law regarding the right to claim refund under Section 11B. - Applicability of previous judgments on similar issues. Analysis: The appeal before the Appellate Tribunal CEGAT, Madras involves a dispute where the Collector of Central Excise, Bangalore challenged the rejection of a refund claim by the Collector of Central Excise (Appeals), Madras. The respondents, manufacturers of ethyl acetate, sought a refund of duty paid based on an exemption notification. The main contention was that although the exemption was not claimed in the classification list, the refund claim was made within the statutory time limit of six months from the duty payment date. The Departmental Representative argued that since the exemption was not claimed in the classification list, the respondents should have appealed the classification instead of directly claiming a refund under Section 11B of the Central Excises and Salt Act, 1944. The representative relied on previous rulings to support this position. However, the consultant for the respondents contended that the right to claim a refund under Section 11B should not be denied merely for not claiming the exemption in the classification list. The consultant cited relevant tribunal and Supreme Court judgments to support this argument. After considering the submissions, the Tribunal found that the respondents were entitled to the benefit of the exemption notification and the refund. The Tribunal rejected the Department's argument that not claiming the exemption in the classification list barred the refund claim. It referenced a Special Bench ruling and a Supreme Court judgment to support its decision. The Tribunal emphasized that Section 11B provides an independent and substantive right to claim a refund, which cannot be negated based on technical grounds like not claiming an exemption in the classification list. The Tribunal upheld the lower appellate authority's decision to grant the refund to the respondents. It dismissed the appeal by the Collector of Central Excise, Bangalore, based on the principles established in previous judgments and the substantive right conferred by Section 11B. Additionally, the Tribunal dismissed a cross-objection filed by the respondents, stating that it was misconceived in law since the respondents had already succeeded before the lower appellate authority without any grievances against the impugned order.
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