Refund claims filed within limitation must be examined on merits despite omission to claim exemption in the classification list.

A refund claim filed within limitation under Section 11B could not be rejected solely because exemption under Notification No. 175/86 had not been claimed in the classification list. The Tribunal held that Sections 11A and 11B operate independently for demand and refund of duty, and that approval of a classification list does not bar examination of a timely refund claim based on alleged erroneous payment of duty and entitlement to exemption. The matter was therefore remanded for fresh decision on merits in accordance with law.

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Issues: Whether the refund claim, rejected only because exemption under Notification No. 175/86 was not claimed in the classification list, could still be examined on merits when filed within limitation under Section 11B.

Analysis: The refund claim was rejected by the lower authorities without examining the merits, solely on the ground that the exemption benefit had not been claimed in the classification list. The Tribunal held that Section 11A and Section 11B operate independently for demand of duty and for refund of duty, and that approval of a classification list does not preclude consideration of a refund claim filed within limitation alleging erroneous payment of duty and entitlement to exemption.

Conclusion: The refund claim had to be considered on merits, and the matter was remanded to the Assistant Commissioner for fresh decision in accordance with law.

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