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2018 (12) TMI 551 - AT - Central ExciseClearance of industrial valves without payment of duty - International Competitive Bidding (ICB) - N/N. 6/2006-CE dt. 1.3.2006 - requirement of production of a certificate from a duly authorized officer of the Director General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India - it was alleged that neither the appellant nor the sub contractor had produced such a certificate - Held that:- The remand directions of CESTAT in the said final order were in a very narrow compass. The matter was remanded to the adjudicating authority only to cause verification whether the certificates produced later meet the requirement of the notification. The said Tribunal’s order also clarified that the exemption is available only in cases where necessary certificates to ensure its proper end-use is produced. Quite evidently, beyond these directions, the adjudicating authority should not have caused further tooth-combing of the matter. The dispute whether for benefit of Notification No.6/2006-CE, the conditions of Customs Notification No.21/2002-Cus. are required to be fulfilled, has been laid to rest by the Hon’ble High Court of Bombay in the case CCE Nashik Vs Kent Introl Pvt.Ltd. [2015 (11) TMI 1167 - BOMBAY HIGH COURT]. The Hon’ble High Court has held that such conditions of Customs notification are applicable only to the importer order and not to a domestic manufacturer. The refunds of ₹ 77,95,480/- and also ₹ 49,11,485/- respectively sanctioned to appellants in respect of clearances made claiming the very same Central Excise Notification No.6/2006-CE have been inter alia held as erroneous refunds, will also not sustain and are therefore set aside - Appeal allowed - decided in favor of appellant.
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