https://www.taxtmi.com/caselaws?id=84963 The Tribunal allowed the appeals E/1750/90-C and E/4700/92-C, granting the appellants benefits claimed under specific Notifications. It held that the time limit under Section 11B did not apply due to pending classification lists and duty paid under protest, in line with the definition of "relevant date" excluding provisional duty payments. The decisions emphasized the necessity of considering all relevant legal provisions before rejecting refund claims, particularly in cases involving provisional or disputed duty payments. en-us Mon, 18 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84963 The Tribunal allowed the appeals E/1750/90-C and E/4700/92-C, granting the appellants benefits claimed under specific Notifications. It held that the time limit under Section 11B did not apply due to pending classification lists and duty paid under protest, in line with the definition of "relevant date" excluding provisional duty payments. The decisions emphasized the necessity of considering all relevant legal provisions before rejecting refund claims, particularly in cases involving provisional or disputed duty payments. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84963