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2004 (1) TMI 79 - SC - Central ExciseRefund claim - Held that:- The show cause notice issued by the Assistant Collector demanding reclassification was in relation to the past clearances and when the appellants succeeded in the reclassification dispute before the Collector (Appeals) on 30th June, 1988, the appellants were entitled to refund of the differential amount of Rs. 13,18,184.88 under Section 11B(3) of the Act. It is not in dispute that cases falling under Section 11B(3) refer to consequential relief which an assessee is entitled to on his succeeding in appeal/revision. In the present case the appellants have succeeded before the Collector (Appeals) on 30th June, 1988 and consequently the appellants herein were entitled to refund under Section 11B(3) of the Central Excise & Salt Act, 1944. Therefore, on facts of this case we are not required to examine the aforestated larger question arising in the matter since the appellants are entitled to relief under Section 11B(3) of the said Act of 1944. In favour of assessee.
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