https://www.taxtmi.com/caselaws?id=88084 The amended Section 11B of the Central Excise Act was applied to refund claims pending in appeal as well as before the original authority, making the amended refund regime applicable to the pending claim. A buyer who had paid duty on goods later found to be exempt was treated as entitled to seek refund under that provision, and rejection on the ground that the claimants were not manufacturers was held unsustainable. The refund claim was therefore maintainable and the matter was remanded for decision under the amended section. en-us Tue, 16 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88084 The amended Section 11B of the Central Excise Act was applied to refund claims pending in appeal as well as before the original authority, making the amended refund regime applicable to the pending claim. A buyer who had paid duty on goods later found to be exempt was treated as entitled to seek refund under that provision, and rejection on the ground that the claimants were not manufacturers was held unsustainable. The refund claim was therefore maintainable and the matter was remanded for decision under the amended section. Case-Laws Central Excise Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88084