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2018 (6) TMI 630 - AT - Central ExciseRefund of Excise duty paid - Benefit of N/N. 06/2006-CE dated 01.03.2006 not availed - manufacture of PSC pipes for use in water supply scheme - benefit of notification was denied on the ground that exemption certificate from the District Collector was not produced at the time of clearance - denial of refund on the ground of time limitation and unjust enrichment - Held that:- Notification nowhere requires that such certificate should be available with the assessee at the time of clearance itself - Otherwise also there are umpteen number of decisions laying down that subsequent production of certificate, which is in the hands of the other public authority, would relate back to the clearances and as such if the condition of production of certificate is satisfied subsequent to the clearance, the benefit has to be extended. Time limitation - duty paid under protest - Held that:- The assessee had staked their claim to the benefit of the notification in the said letter and have also requested the authorities to refund the duty paid by them. Though the said letter is not in the nature of the format of the statutory refund claims to be filed by an assessee, we fully agree with the appellate authority that the same has to be considered as a protest letter, in which case, the limitation would not be applicable - demand not barred by limitation. Unjust enrichment - Held that:- It could not be said that the respondent has charged and collected separately the excise duty element from their buyer. He has also referred to the assessee's stand and the various letters written between them and the buyers to conclude that the duty element has not been included in the tender rate and the same was not collected from the State Government - Revenue has not able to produce any evidence to the contrary so as to rebut the findings arrived at by the appellate authority. Appeal dismissed - decided against Revenue.
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