1996 (5) TMI 166 - AT - Central Excise

Summary

The appeal filed by M/s. India Plywood Mfg. Co. Ltd. involved a dispute regarding re-determination of assessable value when a refund is granted due to a change in classification. The department argued that excise duty should have been charged on the refund amount. The Appellate Tribunal found in favor of the appellants, citing a Bombay High Court decision that no duty can be levied on refund amounts due to erroneous orders. The appeal was allowed.