2016 (10) TMI 731

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....ered recovery of refund amount of Rs. 8 lakh sanctioned to the appellant vide Order-in-Original dated 29.11.2001. 1.1 In this case, the goods were held to be classifiable under Chapter Subheading No.8448.00 of Central Excise Tariff vide CESTAT s Final Order No.585/1998 dated 19.3.1998. Thereafter assessee-appellant filed refund claim of Rs. 8 lakh for the pre-deposit of Rs. 8 lakh they had made as per CESTAT s Stay Order No.375/1996 dated 25.10.1996. In consequence to CESTAT s Final Order No.585/1998 dated 19.3.1998 whereunder the goods were held to be classifiable under Chapter Subheading 8448.00, and the appellant viz., Precision Rubber Industries Pvt. Ltd. filed refund claim of Rs. 8 lakhs, which was sanctioned by Deputy Commissioner ....

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....rs Ltd.: 1991 (52) E.L.T. 385 (Tribunal) c. Best & Crompton Engg. Ltd. vs. CCE, Chennai: 2000 (121) ELT 272 (Tribunal-LB) 4. Learned AR reiterated the findings given by the Commissioner (A) in the impugned order. He further inter alia states that CESTAT s Final Order dated 19.3.1998 has to be implemented and the classification decided by the CESTAT has to be made operative and, therefore, the refund sanctioned is wrong when there is further liability on the part of the appellant to the tune of Rs. 3,32,025/- (over and above Rs. 8 lakhs). Revenue relies in support on the following decisions. a. Precision Rubber Industries Pvt. Ltd. vs. CCE, Mumbai-IV: 2005 (183) E.L.T. 218 (Tri.-Mumbai) b. Commissioner of Centra....