2004 (6) TMI 81

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....spute between the appellants and the department. The classification was decided against the assessee by the original authority. But the appeal preferred by them to the Commissioner (Appeals) against that decision was allowed by an order dated 21-8-98 with consequential relief One month later, the assessee filed a claim for refund of the excess duty paid by them. This claim was allowed by the origi....

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....he original authority under sub-section (2) of Section 11B of the Act. The tenor of this argument is that the order passed by the Commissioner (Appeals) on 21-8-98 deciding the classification of the subject goods in favour of the assessee with consequential relief is an order of refund of duty. Having regard to the text of sub-section (2) of Section 11B, we are unable to accept this argument. No a....

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....he only question considered by the lower appellate authority in the impugned order was whether the appellants were entitled to an order for payment of interest for a period commencing on the date (21-8-98) of order of the Commissioner (Appeals). The ld. Commissioner (Appeals) has considered this question properly after correctly understanding the provisions of sub-section (2) of Section 11B as wel....