1997 (12) TMI 241

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..... Shri R.S. Sangia, ld. DR for the Revenue. The respondents remained absent in spite of notice. In the Order-in-Appeal the Collector (Appeals), following the earlier Order No. 334/88-B, dated 30-11-1988 and for the reasons stated in the same order, has accepted the contention of the assessee and accordingly the order of the Assistant Collector was set aside. In the earlier Order No. 334/88, dated 3 .....

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..... s paid not modified or revised. It is settled position now that the excise authorities are not stopped from taking a view different than in approved classification list and similarly assessee also can ask for re-assessment while filing a refund claim under Section 11B of the Act. In the instant case, it is not even the case of the department that refund claim was barred by time. Since the refund c .....

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