TMI Blog2007 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ng refund claim – Matter remanded to reconsider appellant plea - C/559/2006 - 844/2007 - Dated:- 30-7-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 135/2006 dated 28-9-2006 by which the refund claim has been rejected on the ground that the assessments had not been challenged by the appellants. The Commissioner (A) has relied on the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has been gone into great detail by the Apex Court with regard to the claim of reclassification is the case of Karnataka Power Corporation Ltd. v. CC (A), Chennai - 2002 (143) E.L.T. 482 (S.C.). This ruling has been followed by the Tribunal in the case of Jindal Vijayanagar Steels Ltd. v. CC, Mangalore - 2006 (206) E.L.T. 529 (Tribunal) = 2006 (74) RLT 937 (CESTAT-Ban.). He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are entitled to claim reassessment in terms of their refund application. Therefore, the impugned order is set aside and matter remanded to Original Authority to reconsider the appellant's plea including the aspect pertaining to unjust enrichment and decide the matter on merits within a period of four months from the receipt of this order. Appellants shall be given full opportunity to defend the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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