https://www.taxtmi.com/caselaws?id=166785 The Appellate Tribunal dismissed the appeal, upholding the Collector (Appeals) order granting the refund claim to the respondents. The Tribunal found that the payments made were advances against future duty liabilities, not time-barred under Rule 11. Additionally, the Tribunal held that Rule 96YY applied, allowing for duty recalculation and refunds, eliminating the need for separate refund claims. The respondents were entitled to exemption under Govt. of India Notification No. 71/78-C.E, ensuring the refund of any excess amount paid by the manufacturer. en-us Fri, 07 Oct 1983 00:00:00 +0530 Tue, 04 Nov 2014 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166785 The Appellate Tribunal dismissed the appeal, upholding the Collector (Appeals) order granting the refund claim to the respondents. The Tribunal found that the payments made were advances against future duty liabilities, not time-barred under Rule 11. Additionally, the Tribunal held that Rule 96YY applied, allowing for duty recalculation and refunds, eliminating the need for separate refund claims. The respondents were entitled to exemption under Govt. of India Notification No. 71/78-C.E, ensuring the refund of any excess amount paid by the manufacturer. Case-Laws Central Excise Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166785