https://www.taxtmi.com/caselaws?id=80785 The Appellate Tribunal CEGAT, Bombay upheld the decision of the Collector (Appeals) regarding the admissibility of a refund claim by manufacturers of padding solutions. The Tribunal found that the letter of protest submitted by the respondents was valid for all padding solutions, not just the specific product mentioned, allowing the entire refund claim. The Tribunal determined that the letter of protest encompassed all items and protested against the levy of duty on padding solutions in general, following precedents and noting that procedural requirements for subsequent classification lists were not mandatory at the time. The department's appeal was rejected. en-us Fri, 22 Sep 1989 00:00:00 +0530 Mon, 20 Jun 2011 13:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80785 The Appellate Tribunal CEGAT, Bombay upheld the decision of the Collector (Appeals) regarding the admissibility of a refund claim by manufacturers of padding solutions. The Tribunal found that the letter of protest submitted by the respondents was valid for all padding solutions, not just the specific product mentioned, allowing the entire refund claim. The Tribunal determined that the letter of protest encompassed all items and protested against the levy of duty on padding solutions in general, following precedents and noting that procedural requirements for subsequent classification lists were not mandatory at the time. The department's appeal was rejected. Case-Laws Central Excise Fri, 22 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80785