https://www.taxtmi.com/caselaws?id=89752 Refund claims arising from a retrospective exemption remained subject to Section 11B of the Central Excises Act, 1944, including the restrictions in sub-section (2), even though duty had been paid during the exempted period. The retrospective operation of the exemption did not displace the statutory refund machinery, and the special refund mechanism in the retrospective exemption Act did not exclude that control. Recomputing assessable value on a cum-duty basis and treating the duty as recovered from buyers was considered irrelevant to the entitlement issue. The unconditional refund order was set aside and the matter remitted for fresh determination under the statutory framework. en-us Thu, 06 Feb 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89752 Refund claims arising from a retrospective exemption remained subject to Section 11B of the Central Excises Act, 1944, including the restrictions in sub-section (2), even though duty had been paid during the exempted period. The retrospective operation of the exemption did not displace the statutory refund machinery, and the special refund mechanism in the retrospective exemption Act did not exclude that control. Recomputing assessable value on a cum-duty basis and treating the duty as recovered from buyers was considered irrelevant to the entitlement issue. The unconditional refund order was set aside and the matter remitted for fresh determination under the statutory framework. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89752