2002 (4) TMI 76

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..... pellate Tribunal. 2. The assessee manufactures block board. It submitted a classification list classifying block board under Tariff Entry 4410.90 attracting 'nil' rate of duty. The Assistant Commissioner did not accept that classification; he classified it under Tariff Entry 4408.90 attracting excise duty, which the assessee paid. The respondent's appeal against such classification was dismisse .....

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..... f the refund was barred by limitation. This having been rejected, appeals were filed, which the Commissioner (Appeals) dismissed. Thereupon the assessee preferred appeals to the Tribunal, the order whereon is the subject matter of these appeals. The Tribunal said that the question that was required to be decided was "whether the refunds of duty paid on the block boards and already granted to the a .....

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..... at the Revenue had refunded to it pursuant to the Tribunal's order. Learned Counsel fairly stated that such restitution was requisite. 4. Plainly, the assessee is obliged to make restitution. The Revenue honoured the Tribunal's order and made the refund. Upon the reversal by this Court of the Tribunal's order, the assessee was bound in law to restitute the amounts of such refund to the Revenue. .....

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