1999 (12) TMI 679 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Consolidated Pneumatic Tools Co. (I) Ltd. regarding duty demand from July 1990 to Dec 1990. The classification list was approved, and the demand was found not sustainable. The appeal was allowed based on the Supreme Court's decision in the case of Cotspun, setting aside the order-in-appeal. Refund, if any, will be governed by the law of unjust enrichment as per Mafatlal Industries case.