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<h1>Tribunal allows appeal, overturns rejection of refund claim under SSI Notification</h1> The appeal was allowed by the Tribunal, overturning the rejection of a refund claim of Rs. 2,57,481.34 under SSI Notification No. 175/86. The Tribunal ... SSI Exemption - Value of clearances The appeal was filed against the rejection of a refund claim of Rs. 2,57,481.34 under SSI Notification No. 175/86. The Tribunal allowed the appeal, stating that clearances from different factories owned by the appellant should not be clubbed, following a previous decision in the case of TANSI v. CCE. The appeal was allowed with consequential relief, subject to the law on unjust enrichment.