https://www.taxtmi.com/caselaws?id=380613 The Supreme Court dismissed the Revenue's appeal, confirming the Tribunal's decision to classify goods under a specific subheading for duty purposes, granting exemption benefits. The Tribunal upheld the Commissioner (Appeals)' ruling that the refund claim was timely filed and not barred by limitation, as it was within one year of the Supreme Court order settling the classification issue. Additionally, the Tribunal set aside the appropriation of the refund against an existing demand, as the demand had been overturned in a separate case. The appeal by the assessee-respondent was allowed with consequential relief. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sat, 22 Feb 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380613 The Supreme Court dismissed the Revenue's appeal, confirming the Tribunal's decision to classify goods under a specific subheading for duty purposes, granting exemption benefits. The Tribunal upheld the Commissioner (Appeals)' ruling that the refund claim was timely filed and not barred by limitation, as it was within one year of the Supreme Court order settling the classification issue. Additionally, the Tribunal set aside the appropriation of the refund against an existing demand, as the demand had been overturned in a separate case. The appeal by the assessee-respondent was allowed with consequential relief. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380613