1988 (10) TMI 42

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..... om the date of deposit or recovery in compliance of the order of the Collector (Appeals), Central Excise Customs, New Delhi dated 21-6-1984 (Annx. 3). 2. The Assistant Collector, Central Excise Customs, Kota by his order dated 2-1-1980 created a demand against the petitioner holding that the Tyre Cord is classified under T.I. 68 and not under T.I. 18 and appropriate duty under the said Centr .....

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..... ion, the petitioner is entitled to the refund of the Excise Duty recovered from it, which was not recoverable in view of the fact that the Tyre Cord has been classified under the Tariff Item No. 18 and only in accordance with that, excise duty was chargeable as found in appeal. The quantum of excise duty refundable to the petitioner is not in dispute. The only dispute is with regard to the liabili .....

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