https://www.taxtmi.com/caselaws?id=86107 A refund claim filed within limitation under Section 11B could not be rejected solely because exemption under Notification No. 175/86 had not been claimed in the classification list. The Tribunal held that Sections 11A and 11B operate independently for demand and refund of duty, and that approval of a classification list does not bar examination of a timely refund claim based on alleged erroneous payment of duty and entitlement to exemption. The matter was therefore remanded for fresh decision on merits in accordance with law. en-us Wed, 03 Apr 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86107 A refund claim filed within limitation under Section 11B could not be rejected solely because exemption under Notification No. 175/86 had not been claimed in the classification list. The Tribunal held that Sections 11A and 11B operate independently for demand and refund of duty, and that approval of a classification list does not bar examination of a timely refund claim based on alleged erroneous payment of duty and entitlement to exemption. The matter was therefore remanded for fresh decision on merits in accordance with law. Case-Laws Central Excise Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86107