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2019 (4) TMI 719 - CESTAT MUMBAIRefund claim - duty paid on low sulphur high flash high speed diesel - petroleum products that were directly supplied by M/s Indian Oil Corporation Ltd to the Indian Navy - benefit of N/N. 64/95-CX dated 16th March 1995 - refund denied on the ground of lack of entitlement on those supplies effected to Indian Navy as the goods had been manufactured by M/s Bharat Petroleum Corporation Ltd and supplied to the appellant - Held that:- It is clear that notification no. 64/95-CX dated 16th March 1995 extends the benefit of exemption to supply of stores, including fuel, to the Indian Navy for consumption on board its vessels - It is not in dispute that appellant did effect such supplies to vessels. Reliance placed in he case of INDIAN OIL CORPORATION LTD. VERSUS COMMR. OF C. EX., RAJKOT [2008 (4) TMI 160 - CESTAT AHMEDABAD], where it was held that the appellant are entitled for refund. Appeal allowed - decided in favor of appellant.
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