1991 (3) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. [Order per : S. Kalyanam, Member (J)]. - The appeal is directed against the order of the Collector of Customs and Central Excise (Appeals), Madras dated 29-1-1988 and the short question that arises for our consideration in the appeal is whether the appellant would be entitled to refund for the period 11-5-1982 to 17-8-1982 by giving him the benefit of Notification 182/82 dated 11-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. It was contended that inasmuch as the amount collected is without the authority of law the appellant would be entitled to relief and it was further submitted that since the classification list has been approved by giving the appellant the benefit of the notification in question, the date of notification must be taken into account for giving the relief of refund for the appellant for the period ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gpur' -1987 (28) E.L.T. 534 (Tribunal). 3. We have carefully considered the submissions made before us and admittedly for the period 11-5-1982 to 17-8-1982, with which we are concerned in the present appeal, there was neither a classification list nor a refund claim. The further fact remains that the payment had also not been made by the appellant under protest nor any refund application filed ....