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TMI Blog2018 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Asst. Commissioner instead of Superintendent - Held that: - The said grounds are only hyper technical pleas which cannot be appreciated and adopted for grant of legitimate benefit of success of the classification dispute by the higher appellate forum. Admittedly, during the period, duty was being discharged by the assessees under Chapter 39 which has been held to be a wrong classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides for some time, we note that the respondents are engaged in the manufacture of Sodium Alginate. Initially there was a dispute about the correct classification of the said product, whereas the respondents claimed the classification under Chapter 13 which attracted Nil rate of duty, Revenue was of the view that the goods are properly classifiable under Chapter 39. It is seen that the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproached the Revenue for grant of refund of duty which was being paid by them during all these period under Chapter 39. While adjudicating of such refund claims the original adjudicating authority observed that there was a protest by the assessees and as such limitation would not apply. He also examined the unjust enrichment angle and granted the refund claims. 4. Being aggrieved with the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority s order. Hence, the present appeals by the Revenue. 5. On going through the grounds of appeals raised by the Revenue, which are nothing but in the nature of hyper technicalities, we note that admittedly there was a letter addressed by the assesse to the Superintendent in 15.02.88. Revenue is not disputing the factum of the presence of the said letter and the fact that the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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