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2018 (5) TMI 467 - AT - Central ExciseRefund claim - duty paid under protest - Classification of goods - Anmol Coconut Oil - Appellant had been claiming classification of Anmol Coconut Oil under Chapter 15 of the CETA more specifically under Tariff Item 15131900 from 2005 - According to Revenue the product was classifiable under Chapter 33 under Tariff Item 33059019 as hair oil - Held that: - the issue of classification of the product Anmol Coconut Oil, is classifiable under Tariff Item 15131900 as edible oil and accordingly the same was chargeable to nil rate of duty under the Tariff is settled Unjust enrichment - Held that: - the appellant had paid the duty under protest and also not passed on the burden of duty as they have admittedly shown the amount as recoverable from the Central Excise Department in their balance-sheets. The Adjudicating Authority is directed to grant the refund alongwith interest as per rules within a period of 75 days from the date of receipt of a copy of this order - appeal allowed - decided in favor of appellant.
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