1998 (11) TMI 255

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.... R.K. Roy, JDR, for the Respondents. [Order]. -  In this appeal filed by M/s. Fort Gloster Industries Ltd. the matter relates to the refund claim of Rs. 13,88,786.44 which had been initially granted in favour of the appellants and on review had been withdrawn by the Collector of Central Excise (Appeals), Calcutta under Order dated 11-4-1989. 2. Arguing for the appellants Shri R.....

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....ount back which should be restored to them. 3. Shri R.K. Roy, JDR replied that it was not a case of bringing back the duty liability as was in force prior to 1-3-1986, the duty liability had been jacked up as a revenue measure from 10% to 30% ad valorem and were brought down marginally to 25% by the Govt. It was his plea that no refund was admissible in terms of the Central Excise Duties o....

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.... Tariff they were classifiable under 8544.00 and the applicable rate of duty was 30%. Under Notification No. 231/86-C.E., dated 3-4-1986, the duty rate was marginally brought down to 25%. The Collector (Appeals) of Central Excise, Calcutta had observed that the Central Duties of Excise (Retrospective Exemption) Act, 1986 was meant to protect the Notifications issued from 3-3-1986 to 8-8-1986 which....