2006 (1) TMI 15

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.... by the original adjudicating authority. 2. It is seen that the respondents were engaged in the manufacture of HDPE tapes from HDPE granules using the same in the manufacture of HDPE fabrics. During the relevant period, dispute on the classification of the product was going on between the revenue and the assessee, which was ultimately settled in favour of the assessee. During the pendency of the ....

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....rpose of this section. In the present case, the Commissioner (Appeals) has set aside the order confirming demand, which was already paid, by the appellants and therefore, the appellants became entitled for refund. Consequently, the appellants are entitled for interest since the refund application was made on 7-1-93. Section 11BB came into force from 26-5-95 and accordingly the Assistant Commission....