1997 (6) TMI 80 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the Assessees who filed a refund claim due to anomalous description of Tariff Headings. The Collector's rejection of the refund claim was set aside as a Notification under Section 11C was issued later, allowing for the refund. The appeal was decided in favor of the Assessees for de novo consideration of the refund.