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2019 (11) TMI 55 - AT - Central ExciseRefund of Excise duty - benefit of N/N. 6/2006-CE dated 1st March 2006 - rejection on the ground that the impugned notification is limited to supplies for the initial setting up of ‘water treatment plants’, that only by subsequent clarification of Central Board of Excise & Customs in circular no. 354/34/2008-TRU dated 14th March 2008 was exemption extended also for replacement of pipes that the goods had been supplied to the project contractor. HELD THAT:- The pipes had been deployed in connection with providing water supply. It is also noted that the appellant initially paid duty and the present proceedings relates to claim for refund of that duty. The prescribed certificates have been issued by a responsible government authority and incorporates details of the project. While the wording of the certificate could be amenable to different interpretation, it is apparent that the objective of the notification leaves no room for ambiguity and the furnished certificates should have sufficed as compliance. The first appellate authority has noted lack of absence of certain documentation. In order that lack be remedied, we set aside the impugned order and remand the matter back to the original authority with a direction to expedite the further proceedings in relation to the refund claim only on the bar of unjust enrichment and, in the face of our finding on the sufficiency of compliance of the conditions, allow the refund to the appellant - appeal allowed by way of remand.
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