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2000 (8) TMI 155
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....ti Balasundaram, Member (J)]. - The brief facts of the case are that the appellants herein filed a claim for refund of Rs. 9,60,510/- on 17-4-1995 on the ground that the goods manufactured and cleared by them viz. PVC bars channels, etc., fell for classification under Headings attracting lower rate of duty than what was paid by them under different Headings of the Schedule to the CETA 1985. The As....
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....burden was borne only by the appellants themselves and had not been passed on to the customers. Hence this appeal. 2. We have heard Shri Manjeet Singh Gupta, learned Counsel and Shri Ashok Kumar, learned DR. 3. We note that in the case of Collector of Central Excise, Madras v. Addison & Co. reported in 1997 (93) E.L.T. 429, the Tribunal has held that issue of debit notes subsequently by cust....