2000 (6) TMI 644 - AT - Central Excise

Summary

The Revenue's stay petition seeking to stay the operation of the Order-in-Appeal allowing a refund of Rs. 2,65,094.21 was rejected by the Appellate Tribunal CEGAT, Kolkata. The Tribunal found that the refund claim was admissible under section 11B of the Central Excise Act, 1944. The Tribunal also determined that the goods received under one Tariff head could be used for manufacturing goods under a different Tariff head if they belonged to the same class of goods. The Tribunal upheld the Commissioner (Appeals) decision, stating that the refund to the assessee was legally due.