Refund claims under exemption notifications may be revised on a fresh ground, but only supported items qualify for relief.

A refund claim under a complete exemption notification may be entertained on a fresh ground where the revised claim does not increase the refund quantum, and the record otherwise supports the goods' use for the exempt purpose. On that basis, the claim for Magnesium Alloy Plate and Lens was accepted and reassessment with consequential refund followed. By contrast, a claim must be supported by reliable documentary or other evidence to establish coverage under the notification; where no such proof exists, as with the Ramp Test Set, relief is not available and the claim fails.

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Issues: (i) Whether the claim for refund in respect of Magnesium Alloy Plate and Lens could be entertained under Notification No. 206/76-Cus. after the original claim had been made under Notification No. 211/76-Cus.; and (ii) whether the claim for Ramp Test Set was proved so as to attract Notification No. 206/76-Cus.

Issue (i): Whether the claim for refund in respect of Magnesium Alloy Plate and Lens could be entertained under Notification No. 206/76-Cus. after the original claim had been made under Notification No. 211/76-Cus.

Analysis: Both notifications granted complete exemption subject to conditions. A fresh ground could be considered where the new claim did not enlarge the quantum of refund. The record also contained the statement that the goods were used in the manufacture of guided weapons, and no further documentary proof was considered necessary in the circumstances.

Conclusion: The claim was held admissible and the goods were directed to be reassessed under Notification No. 206/76-Cus. with consequential refund, in favour of the assessee.

Issue (ii): Whether the claim for Ramp Test Set was proved so as to attract Notification No. 206/76-Cus.

Analysis: No documentary or other reliable evidence was produced to establish that the Ramp Test Set was covered by the notification. The claim therefore remained unsubstantiated.

Conclusion: The claim for Ramp Test Set was rejected, against the assessee.

Final Conclusion: The appeal succeeded only for Magnesium Alloy Plate and Lens, while the claim relating to Ramp Test Set failed.

Ratio Decidendi: A refund claim may be considered on a changed ground where the notification provides complete exemption and the new claim is otherwise supported, but relief cannot be granted for an item whose entitlement remains unproved.

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