https://www.taxtmi.com/caselaws?id=114179 The Tribunal partially allowed the appeal in a case involving the re-classification of goods under the Central Excise Tariff Act, 1985. The Assistant Commissioner's decision to direct a refund differently from the prescribed method was deemed to exceed jurisdiction. The Commissioner ordered the appellants to refund the amount to the department and take equivalent credit in their Modvat account. The Tribunal upheld this decision, clarifying that interest on the refund amount was due to the appellants, who were directed to adhere to the prescribed procedures and limitations for the refund process. en-us Sat, 02 Nov 2002 00:00:00 +0530 Fri, 11 May 2012 18:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114179 The Tribunal partially allowed the appeal in a case involving the re-classification of goods under the Central Excise Tariff Act, 1985. The Assistant Commissioner's decision to direct a refund differently from the prescribed method was deemed to exceed jurisdiction. The Commissioner ordered the appellants to refund the amount to the department and take equivalent credit in their Modvat account. The Tribunal upheld this decision, clarifying that interest on the refund amount was due to the appellants, who were directed to adhere to the prescribed procedures and limitations for the refund process. Case-Laws Central Excise Sat, 02 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114179