Independent refund claim under excise law can survive without appeal against assessment; merits must still be examined.

Section 11B of the Central Excises and Salt Act, 1944 is treated as an independent refund mechanism, so a refund claim is not barred merely because no appeal was filed against the RT 12 assessment. A rejection based only on the absence of such an appeal is unsustainable, and the refund claim must instead be examined on its merits by the original authority. The document states that the refund claim was maintainable and the impugned order was set aside with a direction to reconsider the claim on merits.

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Issues: Whether a refund claim under section 11B of the Central Excises and Salt Act, 1944 was maintainable even though no appeal had been filed against the RT 12 assessment.

Analysis: Section 11B was treated as an independent provision enabling a claimant to seek refund of duty notwithstanding the absence of an appeal against the RT 12 assessment. The rejection of the refund claim solely on the ground that the assessment had not been appealed against was held unsustainable. The matter was required to be examined on the merits of the refund claim by the original authority.

Conclusion: The refund claim was held maintainable, and the impugned order was set aside with a direction to reconsider the claim on merits.

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