Appeal Dismissed: Maggi Noodles Refund Claim Rejected Due to Product Classification

The appeal against the Collector of Central Excise's rejection of a refund claim for Maggi Two Minute Noodles was dismissed. The Tribunal's decision to classify the product under sub-heading 1902.10 instead of 1902.90 resulted in the rejection of the refund claim based on unjust enrichment.

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The appeal was against the Collector of Central Excise's rejection of a refund claim for Maggi Two Minute Noodles due to unjust enrichment. The Tribunal set aside the classification under Heading 1902.90 and accepted classification under sub-heading 1902.10, leading to the rejection of the refund claim. The appeal was rejected.

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