2007 (1) TMI 416

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....The relevant facts of the case pending over two decades are as follows : (a)     The appellants are manufacturers of paper tubes which they sought classification under Chapter heading No. 4818.19 subject to nil rate of duty and the department classified the same under Chapter heading 4818.90 chargeable to 12% ad valorem but the issue was decided in their favour consequent to Board's circular dated 7-1-1987; (b)     Consequent to favourable clarification by the Board the appellant filed a refund claim on 23-3-1987 for Rs. 57,992/- for the period from 1-3-1986 to 30-8-1986 which was fully rejected as time barred. The appellant also filed another claim also on 23-3-1987 of Rs. 97,950/- for the period 1....

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.... refund consequent upon the adjustment made pursuant to the order of the assessment will not be governed by Section 11A or Section 11B.              It, therefore, appears to us that since the respondent authorities have not considered the effect of the provisions of the aforesaid Rules and the submissions canvassed on behalf of the petitioner at the hearing before the Assistant Collector and the Collector of Central Excise (Appeals), it would be just and proper to set aside all the impugned orders and to remand the matter and for taking decision in accordance with law and in light of the aforesaid decisions of the Apex Court and any other relevant decisions as may be applicable t....