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2017 (4) TMI 789 - AT - Central ExciseN/N. 108/95-CE dated 28.08.1995 - refund - duty paid diesel - construction contract - who is entitled to the exemption, manufacturer, contractor or buyer of the goods? - Held that: - Revenue have failed to read the scheme of the Central Excise Act as a whole and accordingly have reached to erroneous conclusion. The learned Commissioner (Appeals) have rightly held that u/s 11 AB read with explanation clause (e) read with N/N. 108/95-CE read with N/N. 17/2004-CE, the respondent-assessee is rightly eligible for refund of duty paid in the facts and circumstances. Accordingly, there is no merit in the appeal of Revenue - appeal dismissed - decided against Revenue.
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