1998 (7) TMI 208

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..... Member (T)]. -  These two appeals originated out of refund claims filed by the appellants herein raising the question of Classification of goods with description `Sintered Filter Media' to be used in Viscose filtration machine as a component part of the later. Ms. Shruti, ld. Advocate submitted that this issues stands decided in the appellant's favour in their own case by the Tribunal report .....

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..... ority for deciding the case on merits in the light of the judgment of the Tribunal referred to by the ld. Advocate. 3. We have carefully considered the facts and circumstances and the pleas advanced from both sides. The impugned order is not at all sustainable because the finding of the said authority that there cannot be a refund claim on assessment in the Bill of Entry unless classificatio .....

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