1997 (6) TMI 80

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..... Assessees in this case filed a refund claim on the ground that due to anomalous description of the Tariff Headings, duty was paid by them under Heading 55.08 instead of Heading 55.02. It was further claimed by the Assessees before the lower authorities that the Ministry had, in view of the anomaly, intended to issue a Notification under Section 11C for refund of the duty wrongly paid. The Co .....

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