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2017 (8) TMI 891 - AT - Central ExciseBenefit of N/N. 108/95-CE(NT) dated 28/08/1995 - denial on the ground that the seller of HSD i.e. Indian Oil has not made sales to the United Nations project, therefore respondents should not be allowed to avail the benefit - Held that: - even though IOCL is not entitled for the refund claim, the ultimate user have been using it for United Nations Project or World Bank Project and was not debarred to take benefit under N/N. 108/95-CE(NT) dated 28/08/1995 as amended - reliance was placed on the ruling of Hon'ble High Court of Bombay in the case of Jai Bhagwati Impex Pvt. Ltd. Versus union of India [2002 (6) TMI 46 - HIGH COURT BOMBAY]. Further, as regards the availability of refund claim of additional Excise duty paid on the HSD, in case of exemption under Notification No.108/95, no distinction has been made for additional Excise duty on HSD in terms of Section 133 of the Finance Act, 1999. The respondents are entitled to the benefit of refund (including on Additional Excise duty) - appeal dismissed - decided against Revenue.
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