https://www.taxtmi.com/caselaws?id=87095 Revision of an approved classification list under Rule 173B(5) does not, by itself, bar or nullify examination of a refund claim on its own merits, because the two matters are distinct in law. The text also explains that exemption under Notification No. 120/81-C.E. is confined to goods that clearly answer the notified description and function: briquetters, which compress waste into briquettes or pellets, were treated as processors rather than devices that themselves produce energy, and were therefore outside the notification. On that basis, the refund claim was unsustainable both on the procedural objection and on merits. en-us Thu, 14 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87095 Revision of an approved classification list under Rule 173B(5) does not, by itself, bar or nullify examination of a refund claim on its own merits, because the two matters are distinct in law. The text also explains that exemption under Notification No. 120/81-C.E. is confined to goods that clearly answer the notified description and function: briquetters, which compress waste into briquettes or pellets, were treated as processors rather than devices that themselves produce energy, and were therefore outside the notification. On that basis, the refund claim was unsustainable both on the procedural objection and on merits. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87095