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2015 (11) TMI 33

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..... , the matter is remitted back to the Adjudicating Authority to consider as to whether the tax effect was passed on by the assessee to the consumer or not and based thereupon, the issue of refund be decided keeping in view the principle laid down in Commissioner of Central Excise, Chennai-III Versus Grasim Industries [2015 (4) TMI 389 - SUPREME COURT]. - Appeal disposed of. - Civil Appeal No(s). 4 .....

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..... e department the goods were to be classified under Chapter Heading 90.31 whereas the assessee contended that the appropriate classification would be under Chapter Heading 90.27. The Tribunal has decided the issue in favour of the assessee. We have gone through the impugned order passed and do not find any error therein. Otherwise also, the tax effect is only ₹ 7,18,919/-. However, insofar .....

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