https://www.taxtmi.com/caselaws?id=80225 The Appellate Tribunal CEGAT, Madras ruled in favor of the manufacturers of ethyl acetate, allowing their refund claim despite not claiming exemption in the classification list. The Tribunal held that the right to claim a refund under Section 11B should not be denied for this reason, emphasizing the independent nature of the refund provision. Previous judgments supported this interpretation, leading to the rejection of the Collector of Central Excise, Bangalore's appeal. The Tribunal affirmed the lower appellate authority's decision to grant the refund, dismissing the appeal and a cross-objection by the respondents as misconceived. en-us Mon, 01 May 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80225 The Appellate Tribunal CEGAT, Madras ruled in favor of the manufacturers of ethyl acetate, allowing their refund claim despite not claiming exemption in the classification list. The Tribunal held that the right to claim a refund under Section 11B should not be denied for this reason, emphasizing the independent nature of the refund provision. Previous judgments supported this interpretation, leading to the rejection of the Collector of Central Excise, Bangalore's appeal. The Tribunal affirmed the lower appellate authority's decision to grant the refund, dismissing the appeal and a cross-objection by the respondents as misconceived. Case-Laws Income Tax Mon, 01 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80225