2000 (6) TMI 604 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, a manufacturer of paints, regarding a refund claim related to duty payment. The Tribunal found that the refund claim was premature and should have been deemed made upon finalization of the classification list. The Tribunal disagreed with the Commissioner's decision to set aside the refund and allowed the appeal.