1995 (8) TMI 142 - AT - Central Excise

Summary

The revenue appeal was against an order setting aside duty demand erroneously refunded to the respondents. The Assistant Collector had sanctioned the refund, but part of it was paid erroneously. The respondents had been claiming exemption from duty and had filed a refund claim within a month of being informed that duty was not leviable. The Tribunal upheld the Collector's decision, rejecting the revenue appeal.