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2016 (8) TMI 1022 - AT - Central ExciseUnjust enrichment - Refund claim - entitlement for exemption under Notification No. 108/95-CE dated 28/08/1995 - respondents applied to the Competent Authority for required certificate but due to urgency of project, they have obtained duty paid materials and used the same in the project of NHAI - Held that:- the respondent did execute a contract covered under the scope of Notification No. 108/95-CE. They are otherwise entitled for the said exemption. As per the finding in the impugned order that the refund was rejected only on the ground of the question of undue enrichment. Regarding the duty incidence, the learned Commissioner (Appeals) has given a categorical finding after perusal of the contracts and certificate issued by NHAI, that no duty has been collected by the respondent from NHAI. There is nothing in the present appeal to contradict the said factual finding as recorded in the impugned order. The contract is for a fixed amount and it has been categorically recorded in the impugned order that no excise duty incidence has been passed on by the respondent to NHAI. NHAI also categorically certified to that effect. - Decided against the Revenue
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