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2014 (2) TMI 324 - AT - Central ExciseSupply of stores for Consumption on board a vessel of the Indian Navy - Benefit of notification 64/95-CE - Held that:- notification NO. 64/95-CE was subsequently amended by notification 37/2007-CE dated 1-11-2007 which provided for grant of exemption to fuels procured by IOCL from any other manufacturer of the said fuels and supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard subject to certain conditions. These amendments are procedural in nature and they should be given retrospective effect. It is not IOCL who is claiming the refund but HPCL who has supplied the goods to IOCL. HPCL is not the supplier of the goods to the Indian Navy but IOCL. Therefore, HPCL cannot acquire the status of supplier of stores to the Indian Navy which is the requirement of the notification If the appellant's contention that they are eligible for the exemption in view of the Board's Circulars dated 4-9-2004 and 4-1-2005, then there was no need to amend the notification vide notification No. 37/07-CE dated 1-11-2007 by inserting a new entry - Following decision of Moosa Haji Patrawala Pvt. Ltd. [1999 (8) TMI 208 - CEGAT, NEW DELHI] and LEADER ENGINEERING WORKS Versus COMMISSIONER OF C. EX., CHANDIGARH [2006 (2) TMI 193 - SUPREME COURT OF INDIA] - Decided against assessee.
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