V.P. Gulati, Member (T)

1. This is an appeal which was originally filed as a revision application before the Central Government and which on transfer to this Tribunal is being treated as if it were an appeal filed before the Tribunal to be disposed of accordingly.

2. The brief facts of the case are that the appellants filed a refund claim in respect of duty paid on following item :-

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The appellants claimed the assessment of these under item 68 GET but the classification list approved was for classification of these under Item 52 GET. However, later these were held to be assessable under Item 68 as against original assessment done under 52 GET. The appellants therefore filed a refund claim and claimed the benefit of the exemption notification No. 167/79. The refund claim was partially allowed after the issue of show cause notice to the appellants and taking into account the submissions made by them in this regard. The original authority allowed the refund notwithstanding the fact that appellants had not followed the Chapter X procedure as envisaged under notification No. 167/79 for the reason that the appellants could not have followed this procedure when the goods were