2006 (3) TMI 488

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..... r per : P.G. Chacko, Member (J)]. The original authority rejected appellants refund claim (for an amount of duty paid on 19-9-1987) on the ground that there was no exemption notification on that date granting exemption to the subject goods from payment of duty. The first appellate authority held the amount of duty paid to be refundable in principle. However, it ordered the amount to be cred .....

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..... t of duty on the subject goods and that, in all statutory records, the assessee represented the amount to be duty of excise. In this connection, the relevant gate passes and a letter of protest issued by the assessee to the department have been referred to. We find substance in this submission of ld. SDR. The amount was paid as duty of excise. It was so represented in the relevant gate passes. T .....

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