2016 (12) TMI 1037

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..... r, Advocate for the Appellant. Shri S.V. Nair, Supdt. (A.R.) for the Respondent. ORDER Per: M.V. Ravindran: This appeal is directed against order in Appeal number BR (470)128/MV/2005 dated 31.08.2005. 2. The issue that arises for consideration is whether appellant is eligible for refund of the amount of the Central Excise duty paid on the manufacturing articles out of the duty paid on the mou .....

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..... d 11.06.1992. 5. On this context it is necessary that the findings of the first appellate authority needs to be produced which are very correct in the given situation in this case. We reproduce paragraph number 4 from the impugned order. "4. I have carefully considered the grounds of appeal and oral submissions made by the appellant and law governing on the subject matter. In the present case, .....

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..... and hence, case laws referred to by appellants as to refund not deniable for not filing Classification List is not applicable to the present case. In the instant case there is not only failure to follow procedure as set out in Chapter X of Central Excise Rules, 1944 but the appellant failed to file Classification List claiming the benefits of exemption Notification No. 68/92 dated 11.06.1992 and .....

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