https://www.taxtmi.com/caselaws?id=114110 The Supreme Court ruled in favor of the Revenue, classifying Paper Based Laminated sheets under Chapter Heading No. 3920.31. The High Court directed the appellant to repay the refunded amount with interest, following the Supreme Court's decision in Bakelite Hylam & Others v. CCE. The Commissioner (Appeals) rejected the appeal, emphasizing the finality of the classification issue and the High Court's order for repayment. The Tribunal upheld the lower authority's decision, obligating the appellant to repay the refunded sum based on the Apex Court and High Court rulings. en-us Tue, 31 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 13:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114110 The Supreme Court ruled in favor of the Revenue, classifying Paper Based Laminated sheets under Chapter Heading No. 3920.31. The High Court directed the appellant to repay the refunded amount with interest, following the Supreme Court's decision in Bakelite Hylam & Others v. CCE. The Commissioner (Appeals) rejected the appeal, emphasizing the finality of the classification issue and the High Court's order for repayment. The Tribunal upheld the lower authority's decision, obligating the appellant to repay the refunded sum based on the Apex Court and High Court rulings. Case-Laws Central Excise Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114110