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2008 (4) TMI 160 - CESTAT AHMEDABADAppellants purchased duty (BED & AED) paid HSD-LSHF (ship stores) and supplied the same to the Naval Ships – refund claim filed as clearance to the Naval Vessels is exempted under Notification No. 64/95- supply was not made directly from manufacture to Indian Navy is just a procedural omission, hence refund can’t be denied for that – moreover refund is not hit by unjust enrichment because there is no element of recovery of duty – appeal allowed
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