2004 (2) TMI 565

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....rge, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against the rejection of a refund claim of Rs. 6,82,184/- preferred by the appellants. The same was rejected on the grounds : (i) Benefit of Notification No. 90/80-C.E., dated. 19-6-1980 was not claimed earlier in the Classification List. (ii) Procedure of Rule 56A not followed could not be granted at a subs....

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....ier due to - (i) late communication of such notification, or (ii) change in assessment of raw material or component parts or finished goods from a particular Item No. in the First Schedule to the Central Excises and Salt Act, 1944 (1 to 1944) to another Item No. in the said Schedule;] (b) material or component parts in respect of which credit of duty is to be allowed were received in the factor....