1988 (10) TMI 42

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....the Excise Duty amounting to Rs. 20,39,139.40 along with the interest @ 18% per annum from the date of deposit or recovery in compliance of the order of the Collector (Appeals), Central Excise & Customs, New Delhi dated 21-6-1984 (Annx. 3). 2. The Assistant Collector, Central Excise & Customs, Kota by his order dated 2-1-1980 created a demand against the petitioner holding that the Tyre Cord is c....

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....act, the petitioner is entitled to restitution. In view of this situation, in our opinion, the petitioner is entitled to the refund of the Excise Duty recovered from it, which was not recoverable in view of the fact that the Tyre Cord has been classified under the Tariff Item No. 18 and only in accordance with that, excise duty was chargeable as found in appeal. The quantum of excise duty refundab....