2002 (7) TMI 721 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by the appellants for refund of duty paid on 'Maplitho Deluxe Paper'. The Tribunal held that the 'same class' in Rule 173L is of wider connotation, and the returned paper and re-manufactured 'Duplicate paper' belong to the same class, allowing the appeal and granting consequential reliefs to the appellants.