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2022 (7) TMI 11 - CESTAT AHMEDABADRefund of additional duty on Diesel - goods were supplied under N/N. 108/95-CE - Exemption to goods supplied to UN or an International Organisation as per notification - HELD THAT:- The exemption is in respect of the duty mentioned that covered under Section 3 and the additional duty on excise liveable thereon under sub section 1 of section 3 of additional duty of excise (Goods of Special Importance) Act, 1957. However, in the present case the duty for which the exemption and refund is claimed is not covered by the Notification as the same was imposed under Section 133 of the Finance Act 1999 as amended issue of Section 120 of Finance Bill, 2005. Therefore, the duty which is not mentioned in the Notification cannot be given exemption. The view is reinforced by the law laid down by the Hon’ble Supreme Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA & OTHERS [2019 (12) TMI 286 - SUPREME COURT], wherein it was categorically held that the duty which is not exempted cannot be given exemption under the guise of duty of excise. Hence, the appellant is not neither entitled for the exemption nor for the refund of the cenvat credit. Accordingly, the impugned order has not suffered from any infirmity - Appeal dismissed.
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