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2018 (2) TMI 68 - AT - Central ExciseRefund claim - Classification of goods - Sodium Alginate - whether classified under Chapter 13 or Chapter 39? -The technical objection is that instead of filing protest the appellants should have filed an appeal against the upholding of classification under Chapter 39 and the letter should have been addressed to the Asst. Commissioner instead of Superintendent - Held that: - The said grounds are only hyper technical pleas which cannot be appreciated and adopted for grant of legitimate benefit of success of the classification dispute by the higher appellate forum. Admittedly, during the period, duty was being discharged by the assessees under Chapter 39 which has been held to be a wrong classification, subsequently on the litigation success between the assessee and the revenue and admittedly such payment of duties were under protest - denial of refund claims would be neither justified nor fair - appeal dismissed - decided against Revenue.
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