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2015 (10) TMI 1678 - AT - Central ExciseDenial of refund claim - Notification No.10/97-CE dt. 1.3.97 - Denial of exemption claim - Unjust enrichment - Held that:- Adjudicating authority in his order partly sanctioned the refund and held that they are eligible for the exemption notification No.10/97-CE dt. 1.3.97 in respect of goods cleared to M/s/BEML but credited same to the Consumer Welfare Fund on the ground that appellants have not produced any evidence that incidence of duty was not passed on to M/s.BEML. Appellants availed the exemption under the said notification and cleared the goods and it was only during audit verification that the objection was raised on the admissibility of the notification and the appellant had paid the amount. Therefore, the amount deposited on account of audit objection certainly to be considered a deposit only and the question of unjust enrichment does not arise in this case. Denial of refund of amount paid in respect of clearance of goods to M/s.NAL, we find the adjudicating authority has rejected the refund claim by denying the said exemption notification. On perusal of the certificate issued by NAL, it is evident that it is duly signed by the Senior Controller of Administration/Sr. Deputy Secretary and M/s.NAL is directly under the administrative control of Department of Space. Therefore, NAL correctly falls under the public funded research institution under category (a) of the condition of the notification. The certificate is duly signed by an officer at the rank of Senior Deputy Secretary and it clearly confirms that the goods were supplied for R&D purpose. - appellants are eligible for full exemption under notification No.10/97 in respect of goods cleared to NAL and the duty deposited during audit is liable to be refunded. We also hold that, as discussed above, the question of unjust enrichment is not applicable. - Decided in favour of assessee.
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