https://www.taxtmi.com/caselaws?id=166112 The Appellate Tribunal ruled in favor of the appellants in a case involving a refund claim for set-off under exemption Notification No. 178/77-C.E. The Tribunal held that the claim was not time-barred as it was initially made within the stipulated time frame, rejecting the Department's argument on specificity of the claim in the classification list. Additionally, the Tribunal raised concerns about the appellants' entitlement to set-off under the notification and remanded the matter for further examination to ensure the inputs were classifiable under the relevant tariff item before granting the refund. en-us Tue, 15 Feb 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166112 The Appellate Tribunal ruled in favor of the appellants in a case involving a refund claim for set-off under exemption Notification No. 178/77-C.E. The Tribunal held that the claim was not time-barred as it was initially made within the stipulated time frame, rejecting the Department's argument on specificity of the claim in the classification list. Additionally, the Tribunal raised concerns about the appellants' entitlement to set-off under the notification and remanded the matter for further examination to ensure the inputs were classifiable under the relevant tariff item before granting the refund. Case-Laws Central Excise Tue, 15 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166112