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2008 (7) TMI 253 - CESTAT, KOLKATAAppellants supplied pipes & tubes for a drinking water project on behalf of TISCO - necessary certificate is in name of TISCO – exemption notification 6/02-C.E. neither makes any stipulation that the impugned certificates should be in existence prior to clearance of the goods nor stipulate that it should be in the name of the supplier – exemption not deniable - supply was made on payment of duty and there is no allegation of unjust enrichment therefore, refund is allowed
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