https://www.taxtmi.com/caselaws?id=81117 The Tribunal ruled in favor of the appellants on all issues. The Base Frame and Drive Set were classified under Tariff Item 29A(3) as parts of refrigerating machinery, eligible for exemption under Notification 80/62. The application under Section 35E(2) for recovery of an erroneous refund was deemed procedurally incorrect. en-us Wed, 30 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81117 The Tribunal ruled in favor of the appellants on all issues. The Base Frame and Drive Set were classified under Tariff Item 29A(3) as parts of refrigerating machinery, eligible for exemption under Notification 80/62. The application under Section 35E(2) for recovery of an erroneous refund was deemed procedurally incorrect. Case-Laws Central Excise Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81117