https://www.taxtmi.com/caselaws?id=89546 The appellant's refund claim of Rs. 27,216 was rejected by the Assistant Collector, but the Collector (Appeals) allowed a separate claim of Rs. 1,20,000. The matter was remanded for reconsideration based on correct classification and eligibility for exemption under Notification 208/83, addressing discrepancies in clearances and duty payments. The rejection was set aside, emphasizing the application of Section 11B(2) for unjust enrichment considerations. The case highlighted the need for a fresh decision by the Assistant Commissioner to assess the admissibility of the refund claim in accordance with relevant provisions. en-us Wed, 10 Jun 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89546 The appellant's refund claim of Rs. 27,216 was rejected by the Assistant Collector, but the Collector (Appeals) allowed a separate claim of Rs. 1,20,000. The matter was remanded for reconsideration based on correct classification and eligibility for exemption under Notification 208/83, addressing discrepancies in clearances and duty payments. The rejection was set aside, emphasizing the application of Section 11B(2) for unjust enrichment considerations. The case highlighted the need for a fresh decision by the Assistant Commissioner to assess the admissibility of the refund claim in accordance with relevant provisions. Case-Laws Central Excise Wed, 10 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89546