2001 (8) TMI 1083 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the refund claim under Rule 173L as the goods originally cleared and subsequently cleared were classified under the same tariff heading, both being papers made for government supplies for printing stamps. The Tribunal interpreted 'of the same class' in a wider sense, allowing the appeal and granting refund to the appellants.