TMI Blog2005 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... Water Distribution Project for delivery of water fit for human consumption from Water Treatment Plant to Water Storage Tanks. According to the agreement, taxes and duties are to be borne by the appellants. However in terms of the Notification No. 6/2002-C.E., dated 1-3-2002, complete exemption from duty is available to the pipes made for delivery for water fit for human consumption from its source to the Water Treatment Plant and from Water Treatment Plant to the Storage facility subject to the conditions which require a certificate to be issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located to the effect that such goods are cleared for the intended use. The appellants procured the pip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r does not claim the exemption, the buyer will still be entitled to claim the benefit by way of refund claim. (ii) The exemption is in respect of the goods. As long as the notification does not contain a condition that the exemption can be claimed only by the manufacturer and not by the third party there cannot be any restriction. (iii) The refund claim is not hit by the unjust enrichment because the appellants had borne the duty as can be seen from all the documents. The Ahmedabad Municipal Corporation issued a certificate for availing the exemption. The Collector of Ahmedabad District has also issued a certificate to the effect that the goods can be procured without duty. The Chartered Accountant has also certified that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s certificate has been issued based on the certificate issued by the Ahmedabad Municipal Corporation. After having issued the certificates, it will be difficult to hold that the Ahmedabad Municipal Corporation has borne the duty. Such a conclusion on the part of the Appellate authority is ridiculous, to say the least. The appellants have produced the details of commercial invoices relating to the purchase of pipes from M/s. LKCL, Kolkata, the manufacturer of the pipes. The details indicate all the duty payment. Therefore there is enough evidence that the appellants on purchase of pipes had borne the duty burden. Apart from the documents, the Chartered Accountant has certified that the appellants had not passed on the burden of duty incidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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