1985 (5) TMI 191

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....ants. Shri K.D. Tayal, SDR, for the Respondent. [Order per : K. Prakash Anand, Member (T)] - This is a matter in which Revision Application was filed by the appellants against Order-in-Appeal No. V(IF) 2-2/76 dated 15-9-1976, passed by the Appellate Collector of Central Excise, Bombay. This has since been transferred to the Tribunal and is being treated as an Appeal before us. 2. ....

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....ltimately, when the Finance Act was passed on 10th August, 1971, duty on Maida had been withdrawn through an Exemption Notification, issued on 10th June 1971, therefore, in terms of the relevant provisions of the Provisional Collection of Taxes Act itself, appellants were entitled to refund of duty collected on Maida. Accordingly, they claimed a refund of duty amounting to Rs. 8,532/-, paid during....