2004 (3) TMI 609 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the appeal regarding a differential duty payment made by the appellants. The duty was paid based on Notifications 33/97 and 109/94, later clarified by Notification 67/97-C.E. The appellants sought a refund, arguing against the retrospective effect of the amending Notification, but their claim was rejected as the amendments clarified the earlier Notifications. The appeal was dismissed, and the refund claim was rejected.