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2017 (1) TMI 1540 - AT - Central ExciseAd-hoc exemption orders - Order Nos. 121/12/2005-CX and 122/13/2005-CX, both dated 8-8-2005 - goods cleared was meant for supply to the Tsunami victims without being cleared for sale - Held that: - appellant had cleared the goods to Tsunami victims prior to 8-8-2005 i.e. before receipt of the above ad hoc exemption orders, on payment of duty. Appellant having been held to be instrumentality of the State is not expected to be enriched at the cost of the citizens - the refund claim to the extent not paid is allowable to the appellant - appeal allowed.
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