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2017 (7) TMI 128 - CESTAT MUMBAIRefund claim - benefit of N/N. 108/95 - denial on account of the certificate produced by the appellant is in respect of buses whereas the appellant is manufacturing chassis - Held that: - From the certificate it is apparent that it is in respect of both viz. manufacture of chassis and body building activities done by specified body builders. In terms of the said certificate, the benefit has to be extended to chassis as well. This view is further fortified by the fact that the appellant has been permitted to clear chassis, other than 179 chassis cleared during this period, after availing exemption under N/N. 108/95 - The issue regarding unjust enrichment has not been examined by the lower authorities. The doubt regarding correlation between the goods cleared and buses supplied to BEST has not been dealt by the Commissioner (Appeals). The appeal is allowed so far as it relates to eligibility of notification to the clearance of 179 chassis cleared by the appellant - in respect of the issue of unjust enrichment and correlation, the matter is remanded to the original adjudicating authority - appeal allowed by way of remand.
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