2004 (9) TMI 594

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.... Smt. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Appellant filed this appeal against the Order-in-Appeal dated 25-2-2004 passed by the Commissioner (Appeals) whereby refund claim of the appellant was rejected. 2. The appellants are engaged in the manufacture of excisable product and during the period in dispute, they filed classification list wh....

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....;The contention of the Revenue is that classification list was duly approved by the proper officer and the appellant was paying duty as per the approved classification list, therefore, the appellants are not entitled for any refund without challenging the approved classification. 4. The undisputed fact of the Revenue is that appellant was paying duty under approved classification list and ....