1999 (3) TMI 149

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..... matter was called, no one appeared for the appellants. 2. It is, however, seen from record that there is a letter dated 15-3-1999 from the Advocate for the appellants forwarding some written arguments and submiting that the appellants are entitled to succeed in the light of case law cited in the written submissions. 3. Appellants claim for refund of the differential between the higher rate o .....

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..... r No. 84 to 88/97-C, dated 18-1-1997 [1997 (92) E.L.T. 631 (Tribunal)], in which the order relied on by the Collector (Appeals) had been considered and set aside. 5. We have perused the earlier Tribunal order referred to by the ld. Advocate for the appellant in the written submissions. We find that the matter has been settled in favour of the appellants in their own case. The Tribunal had observ .....

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..... s Final Order in appellants own case (supra), we hold that the correct classification of the said product would be under Chapter Heading 2404.60. 8. Appeal accordingly succeeds with consequential benefits to appellants. However, since the question relates to a refund claim, the law relating to unjust enrichment will be applicable and the authority concerned shall allow the refund subject to th .....

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