2001 (8) TMI 1083

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....topadhyay, JDR, for the Respondent. [Order]. -  The appellants' refund claim in terms of the provisions of Rule 173L has been denied on the ground that whereas the returned goods were 'all over Ashoka Pillar Water marked stamp base paper' the goods consequently manufactured and cleared were described as high rag content water marked impressed stamp paper with Satyameva Jayate and with s....

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.... seen that the expression, 'of the same class' appearing in Rule 173L(3)(iii) has to be interpreted in a wider sense. In the present case, the goods originally cleared and subsequently cleared were classifiable under the same tariff heading and both were papers made for govt. supplies for printing stamp. The Tribunal in the above referred case has held that even if the goods fall under different h....