https://www.taxtmi.com/caselaws?id=86701 A refund claim based on duty paid under an incorrect tariff heading had been rejected because of an anomaly in the tariff description. A later notification issued under Section 11C extended refund relief to persons who had paid duty though no duty was payable, and that relief had to be applied to the pending claim. The prior rejection could not stand without considering the notification, and the matter was required to be reconsidered afresh in accordance with Notification No. 35/88-C.E. (N.T.). en-us Wed, 04 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86701 A refund claim based on duty paid under an incorrect tariff heading had been rejected because of an anomaly in the tariff description. A later notification issued under Section 11C extended refund relief to persons who had paid duty though no duty was payable, and that relief had to be applied to the pending claim. The prior rejection could not stand without considering the notification, and the matter was required to be reconsidered afresh in accordance with Notification No. 35/88-C.E. (N.T.). Case-Laws Central Excise Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86701