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TMI Blog2004 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Sekhon, Member (T)]. Herein assessee, of Central Excise, classified programmable Logic Controllers (PLC) under Chapter 84.71 of the Central Excise Tariff Act and paid 10% basic excise duty + 5% special excise duty. The Assistant Commissioner by his order classified the PLC under Chapter No. 85.37 inter alia demanding 15% basic duty + 5% special duty. The assessee preferred an Appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 20, 1996 and remand the matter back to the Assistant Commissioner with directions to reconsider the alternative classification claimed by the Respondents. (b) The Respondents filed a refund claim of Rs. 1,51,93,258/- in terms of Order dated January 29, 1998. (c) By his OIO No. 228/98 the Assistant Commissioner was pleased to classify the said PLC under Chapter Heading 85.37 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred the present Appeal before this Hon ble Appellate Tribunal against the OIA dated September 16, 2003 to the extent it allowed the refund claim filed by the Respondents. 3. Heard both sides and considered the matter and it is found - (a) The amount paid to the Government account vide letter dated 30-9-1998 covering the amount vide 3 show cause notices issued by Superintendent Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in nature of deposit to enable this appeal and are not payments of duty. Therefore the bar of Section 11B, for it is consequent refund, will not be applicable. (b) In this view of our findings we don t consider any need to arrive at the applicability of the decision in the case 2004 (163) E.L.T. 401 relied upon by the ld. DR. When we find that the refunds are return of deposit made under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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