TMI Blog2008 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... rance 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 - EDM-269/2005 - A/782/KOL/2008 - Dated:- 8-7-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S/Shri B.N. Chattopadhyay, Consultant and N.K. Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned certificates should be in existence prior to clearance of the goods. The Notification also does not stipulate that it should be in the name of the supplier of the goods. 2. Shri B.N. Chattopadhyay, learned Consultant appearing on behalf of the Appellants states that the Appellants were acting on behalf of M/s. TISCO for converting steel strips into pipes and tubes and M/s. TISCO was owner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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