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of <h1>Appellate Tribunal grants Assessees' refund claim appeal due to Tariff Headings anomaly.</h1> The Appellate Tribunal CEGAT allowed the Assessees' appeal for a refund claim due to anomalous Tariff Headings description. The Collector's rejection was ... Exemption notification The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the Assessees who filed a refund claim due to anomalous description of Tariff Headings. The Collector's rejection of the refund claim was set aside as a Notification under Section 11C was issued later, allowing for the refund. The appeal was decided in favor of the Assessees for de novo consideration of the refund.
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