Amended refund provision under Central Excise law applies to pending appeals, enabling buyers to claim refund on exempt goods.

The amended Section 11B of the Central Excise Act was applied to refund claims pending in appeal as well as before the original authority, making the amended refund regime applicable to the pending claim. A buyer who had paid duty on goods later found to be exempt was treated as entitled to seek refund under that provision, and rejection on the ground that the claimants were not manufacturers was held unsustainable. The refund claim was therefore maintainable and the matter was remanded for decision under the amended section.

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Issues: Whether the amended Section 11B of the Central Excise Act applied retrospectively to refund claims pending in appeal and entitled a buyer who had paid duty on exempt goods to seek refund.

Analysis: The amended refund provision was held to govern claims pending not only before the original authority but also before the appellate authority. The buyer, having paid duty on goods which were subsequently found to be exempt, was treated as entitled to claim refund under the amended provision. The rejection of the claim by the lower authorities on the ground that the appellants were not the manufacturers was therefore unsustainable.

Conclusion: The refund claim was maintainable under the amended Section 11B and the matter was remanded to the Assistant Collector for decision in accordance with that provision.

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