1998 (7) TMI 287 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the claim for refund was barred by limitation as duty was paid on goods when they were provisionally released pending adjudication. The Tribunal set aside the Collector (Appeals) order and restored the Assistant Collector's decision. (Case: 1998 (7) TMI 287 - CEGAT, Mumbai)