https://www.taxtmi.com/caselaws?id=74948 Exemption under Notification No. 17/71-C.E. was treated as available on a proportionate basis where steel castings were manufactured from both duty-paid and non-duty-paid scrap; the cited decisions rejected denial of the benefit merely because mixed scrap was used, and the assessee's contention prevailed on that point. Refund limitation was held to follow the law in force when the claims were filed, so claims lodged before 6-8-1977 remained subject to Rule 11 read with Rule 173J rather than Section 11B, even if later revised at the department's instance. The order was set aside and remanded for verification of the factual position and grant of admissible refund on that basis. en-us Tue, 11 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74948 Exemption under Notification No. 17/71-C.E. was treated as available on a proportionate basis where steel castings were manufactured from both duty-paid and non-duty-paid scrap; the cited decisions rejected denial of the benefit merely because mixed scrap was used, and the assessee's contention prevailed on that point. Refund limitation was held to follow the law in force when the claims were filed, so claims lodged before 6-8-1977 remained subject to Rule 11 read with Rule 173J rather than Section 11B, even if later revised at the department's instance. The order was set aside and remanded for verification of the factual position and grant of admissible refund on that basis. Case-Laws Central Excise Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74948