1980 (4) TMI 128

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....submissions in the revision application and those made at the time of personal hearing. 2. The petitioners who manufactured G.L.S. Electric Lamps falling under T.I. 32 of C.E.T. preferred a refund claim for Rs. 71,231.23 which represented, according to them, the duty paid by them on the cost of freight and packing charges which were included in the assessable value during the period from 1-12-7....

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....he principles of natural justice, deserves to be set aside on that ground alone. 4. Government observe that merely because the petitioners did not file an appeal against the approved price-lists, they are not estopped from filing a refund claim later if they felt that the refund was due to them. The lower authorities have not gone into the merits of the refund claim nor have they examinerd whet....