2000 (6) TMI 604

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....lant. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants were manufacturing paints etc. They filed classification list No. 67/82, dated 1-4-1981 claiming benefit of Notification No. 74/78. The classification list was approved provisionally pending enquiry regarding eligibility of taking exemption. The classification list was finally....

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....2-12-1983. In his order dated 27-1-1986, the Asstt. Commissioner acknowledged the finalisation of the classification list on 10-12-1985 and granted refund, on the benefit of Notification No. 74/78 being granted on the approval of the classification list. The jurisdictional Commissioner filed an application to the Collector (Appeals) on three grounds; the first ground was that the appellants being ....

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....as wrongly made and set aside the Asstt. Commissioner's Order. Hence the present appeal. 2. The evidence indicates that even when the assessment was provisional, the assessee had given their letter of protest. The refund claim was filed in December, 1983 and was in fact premature. In fact, the claim would be deemed to be made on the date of classification list was finalised. Strictly speak....