1998 (9) TMI 178

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.... for the Appellant. Ms. R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant filed on 1st March, 1986 a classification list claiming the benefit of Notification 217/86 for oleum manufactured by it to be captively utilised. This classification test was approved, as claimed, in September, 1989 by the intervening period, the appellant paid duty from 1st Ma....

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....mitation, since the payment of duty must be considered to be provisional till the date of classification was finally approved. The claim, therefore, was not barred by limitation. 3. The Departmental Representative contends that the given claim would be premature having been made before the classification was approved. We do not find anything in Section 11B that prohibits the claim made in th....