https://www.taxtmi.com/caselaws?id=42680 The imported products were treated under the appellate order as assessable under Item 68 rather than Item 18-IV of the Central Excise Tariff, and consequential refund of the duty difference was directed. The filing of an appeal to the Tribunal did not suspend the petitioners' entitlement to that refund under the subsisting appellate order. An undertaking to repay the amount if the respondents later succeeded was accepted as sufficient protection for the respondents, and immediate refund with interest on default of timely payment was directed. en-us Mon, 20 May 1985 00:00:00 +0530 Sat, 12 Jun 2010 16:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42680 The imported products were treated under the appellate order as assessable under Item 68 rather than Item 18-IV of the Central Excise Tariff, and consequential refund of the duty difference was directed. The filing of an appeal to the Tribunal did not suspend the petitioners' entitlement to that refund under the subsisting appellate order. An undertaking to repay the amount if the respondents later succeeded was accepted as sufficient protection for the respondents, and immediate refund with interest on default of timely payment was directed. Case-Laws Customs Mon, 20 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42680