1990 (7) TMI 304

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....DR, for the Appellant. Shri S.N. Sejpal, Advocate, for the Respondent. [Order per : S.V. Maruthi, Member (J)]. - The question is whether the refund claim of the respondents is barred by limitation. 2. The respondents manufacture copper and copper alloys, bus flat bars, and commutator bars of above 10 m.m. thickness and copper and copper alloys rectangular rods and round rods. They....

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....(Appeals) allowed the refund as within the period of limitation. The Collector observed :- "In so far as it pertains to the period commencing with 10-5-1978 and ending with 29-9-1978. It is for the reasons that on 10-5-1978, the appellants had filed a classification list, which was ultimately approved by the Assistant Collector vide his Order No. V (68) CEL-3/78/6902, dated 23-4-1979, re-classi....