1986 (3) TMI 82 - HC - Central Excise

Summary

The petitioners imported synthetic waste and paid additional duty under item 18 IV of the Central Excise Tariff. Their claims for refund were rejected, but a judgment later held that the waste should be assessed under item 68. The court ordered the refund of excess payments made within 3 years prior to the petition filing date, with interest if not paid within 8 weeks.