https://www.taxtmi.com/caselaws?id=101779 The Supreme Court classified paper-based decorative laminated sheets under Chapter 39 of the Central Excise Tariff Act, resulting in a demand for Central Excise duty of Rs. 68,22,693. The Commissioner (Appeals) confirmed the demand, stating that the initial refund was erroneously granted due to the change in classification. The Tribunal upheld the Revenue's argument that the duty refund became due following the Supreme Court's decision, and since the Tribunal's decision was overturned, the duty refund was rightfully claimed back by the Revenue. The appeal was dismissed, affirming the demand for Central Excise duty from the Appellants. en-us Mon, 08 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101779 The Supreme Court classified paper-based decorative laminated sheets under Chapter 39 of the Central Excise Tariff Act, resulting in a demand for Central Excise duty of Rs. 68,22,693. The Commissioner (Appeals) confirmed the demand, stating that the initial refund was erroneously granted due to the change in classification. The Tribunal upheld the Revenue's argument that the duty refund became due following the Supreme Court's decision, and since the Tribunal's decision was overturned, the duty refund was rightfully claimed back by the Revenue. The appeal was dismissed, affirming the demand for Central Excise duty from the Appellants. Case-Laws Central Excise Mon, 08 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101779