9911796707
TMI Blog1990 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents. Heard counsel. 2. The petitioner Company manufactures Vacuum Brake Hoses. In March 1986, the petitioner Company filed a classification list classifying the product under sub-heading 4009.92 of the Central Excise Tariff Act, 1985. The classification list was approved on October 3,1986. The Company filed fresh price list on December 17,1986 classifying the product under sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, the order passed by the Appellate Collector has acquired finality. 3. The Company, in pursuance of the order passed by the Appellate Collector, sought refund of the duty paid in accordance with the order passed by the Assistant Collector and which order was found to be erroneous. The application for refund was not disposed of by the respondents, but, on the other hand, show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of Shri Vahanvati is correct and deserves acceptance. The duty was recovered from the Company on the basis that the product manufactured attracts sub-heading 4009.92 of the Tariff and that was the basis of order passed by the Assistant Collector. The order of the Assistant Collector was set aside by the Appellate Collector and it was ordered that the duty is payable under sub-heading 4009.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Rule 173B(3) of the Central Excise Rules demands that the refund is permissible provided the duty is paid under protest. The submission is entirely misconceived. Sub-rule (3) reads as under : "Where the assessee disputes the rate of duty approved by the proper officer in respect of any goods, he may, after giving an intimation to that effect to such officer, pay duty under protest at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id from December 17,1986 onwards and, accordingly, pass the order of refund. The Department is also directed to pay the amount of refund to the petitioners on or before December 31,1990. In case, the amount is not calculated and paid before Dec. 31,1990, then the Department shall pay the said amount of refund along with interest at the rate of 15% per annum from today till the date of refund. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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