On 22nd June and 26th August, 1995, the Revenue called upon the assessee to repay the amounts which had been refunded as aforesaid, referring to the undertaking that the assessee had given.
It submitted a classification list classifying block board under Tariff Entry 4410.90 attracting nil rate of duty.
The Assistant Commissioner did number accept that classification he classified it under Tariff Entry 4408.90 attracting excise duty, which the assessee paid.
The assessee companytended that the Revenues claim for repayment of the refund was barred by limitation.
Stay having been refused in that appeal, the Revenue refunded to the assessee the duty that it had paid.
The Revenue is in appeal against an order of the Customs, Excise and Gold Control Appellate Tribunal.
In respect thereof, the respondent gave an undertaking that the amounts refunded would be repaid within seven days in the event of this Court reversing the Tribunals order.
The assessee manufactures block board.
This having been rejected, appeals were filed, which the Commissioner Appeals dismissed.
The assessee then filed an appeal before the Tribunal.
Thereupon the assessee preferred appeals to the Tribunal, the order whereon is the subject matter of these appeals.
The Revenue preferred an appeal to this Court.
The respondents appeal against such classification was dismissed.
