1998 (12) TMI 138 - AT - Central Excise

Summary

The appeal was against the Collector of Central Excise's rejection of a refund claim for Maggi Two Minute Noodles due to unjust enrichment. The Tribunal set aside the classification under Heading 1902.90 and accepted classification under sub-heading 1902.10, leading to the rejection of the refund claim. The appeal was rejected.