DUPHAR INTERFRAN LTD Vs. CCE

JUDGEMENT

(1.) THE appellant filed this appeal against the Order -in -appeal dated 21.3.1990 passed by the Collector of Central Excise (Appeals), Bombay.

(2.) IN this case, the refund claim filed by the appellant was rejected on the ground that the appellant had not filed any appeal against approval of classification list and duty was not paid under protest.

(3.) BRIEF facts of this case are that appellant filed classification list in respect of their product "Vitamin D -3" (animal feed grade) claiming classification under tariff sub -heading 2302.00 of the Central Excise Tariff. The said classification list was returned by the revenue and the appellant was directed to file a classification list under tariff heading 2936.00 of the Central Excise Tariff. The appellant filed a classification list as directed by the Revenue and along with classification list the appellant had written to the Revenue that the product is a animal feed concentrate and is exempted under notification no. 285/86 -CE and clearing the product on payment of duty under protest. Thereafter, the appellant filed a refund claim and the same was rejected.