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2009 (11) TMI 459 - AT - Central ExciseRefund - M/s. IVRCL” for laying pipes for effluent conveyance system and water transmission. it was certified that ‘M/s. IVRCL’ were eligible for exemption from the Central Excise Duty in accordance with the Notification No. 3/2004-C.E., dated 8-1-2004 or pipes delivered from the factory, M/s. Lanco Industries Ltd. Basing on the above said two certificates. Certificate subsequently cancelled but second set of certificate. Held that- refund claimed as duty paid during interim period to complete project in time. Certificate not placed before adjudicating authority or Commissioner (Appeals). Matter remanded to adjudicating authority for passing fresh order.
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