1998 (11) TMI 308

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..... : Jyoti Balasundaram, Member (J)]. The appellants are manufacturers of synthetic yarn and cotton yarn falling under Tariff Item No. 18E (II) respectively of the schedule to the erstwhile Central Excise Tariff. They filed a refund claim on 4-8-1983 for refund of duty paid on 1530 Kgs. of 100% polyester yarn and 1530 Kgs. of polyester/Viscose/Acrylic yarn. The Assistant Collector by his order .....

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..... the claim for refund on the ground of applicability of Notification No. 118/75 was a fresh claim, it was hit by time bar and further he held that since the assessee did not contest the classification list relating to approval of this type of yarn under Tariff Item 18B (II), the notification benefit could not be considered. The lower appellate authority held that the Tribunal s order was not applic .....

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..... light of the Appellant Tribunal s decision. The Collector (Appeals) has further compound this mistake by his finding that this Tribunal s order is not applicable since the assessee did not consider classification. Once the Tribunal has held classification under particular heading the assessee is entitled to claim that he would be covered by a notification and it is incumbent upon the authorities .....

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