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2020 (3) TMI 737 - AT - Central ExciseRefund claim - HSD was supplied to M/s TIL - rejection on the ground that the documents which were supplied along with the refund application did not substantiate the claim of the appellant that they duty of refund sought had been paid - N/N. 108/1995 - HELD THAT:- The claim of refund in the application was not of duty paid by M/s RPL. Further, a plain reading of the exemption notification shows that the goods which are supplied to the specified agencies are exempted from the payment of basic excise duty subject to some conditions mentioned in the exemption notification. There is nothing in the notification to say that a trader who bought goods on payment of duty from another manufacturer and in turn supplies to one of the eligible parties will also be eligible for refund under the exemption notification. There is no explicit exemption to the goods which have been bought by the appellant and in turn supplied to an eligible party. The case laws relied upon by the appellant pertain to the cases where the eligible recipient of the goods had claimed refund of the duty paid. There cannot be a dispute in such cases because the beneficiary who should not have paid the duty is eligible for refund if he had actually paid it. At any rate, the application was not seeking refund of duty paid by M/s RPL but of duty paid by their refinery. Such HSD having not been supplied to M/s TIL, the question of refund does not arise. Appeal dismissed.
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