1987 (7) TMI 413 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Kutty Flush Doors and Furniture Co. The Central Government ordered a refund of duty paid under Item No. 16B CET. The Tribunal held that the Revenue could not adjust duty under Item No. 68 CET against the refund without proper notice and re-assessment. The impugned order was set aside, and the appeal was allowed.