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Universal Heat Exchangers Ltd. Versus Commissioner of Central Excise, Coimbatore

2015 (10) TMI 1678 - CESTAT CHENNAI

Denial of refund claim - Notification No.10/97-CE dt. 1.3.97 - Denial of exemption claim - Unjust enrichment - Held that:- Adjudicating authority in his order partly sanctioned the refund and held that they are eligible for the exemption notification No.10/97-CE dt. 1.3.97 in respect of goods cleared to M/s/BEML but credited same to the Consumer Welfare Fund on the ground that appellants have not produced any evidence that incidence of duty was not passed on to M/s.BEML. Appellants availed the e .....

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ority has rejected the refund claim by denying the said exemption notification. On perusal of the certificate issued by NAL, it is evident that it is duly signed by the Senior Controller of Administration/Sr. Deputy Secretary and M/s.NAL is directly under the administrative control of Department of Space. Therefore, NAL correctly falls under the public funded research institution under category (a) of the condition of the notification. The certificate is duly signed by an officer at the rank of .....

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Choudhary, Member (J),JJ. For the Appellant : Mr S Kandaswamy, Consultant For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: R Periasami: Appellant filed appeal against the impugned order dt. 8.7.2004 passed by Commissioner (Appeals). 2. The short issue in this appeal is that appellants claimed refund of ₹ 80,858/- of amount paid on account of the internal audit objection on the excisable goods cleared to M/s.BEML and M/s.National Aero Space Laboratory (NAL, for short) at NIL rate .....

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ed heat exchangers and oil coolers to M/s.BEML, Mysore and M/s.NAL, Bangalore at Nil rate under Exemption Notification No.10/97. He submits that they have correctly claimed the exemption benefit of Notification. For the goods cleared to M/s.NAL, he produced the copy of certificate dt. 8.2.2002, issued by the Senior Deputy Secretary, NAL and they are covered under condition No.8 as NAL is a public funded institution under the direct administrative control of the Department of Space. 3. Regarding .....

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mp;H) (iv) CCE Visakhapatnam Vs Sagar Cements 2008 (223) ELT 433 (Tri.-Bang.) 4. On the other hand, Ld. AR reiterated the Order-in-Appeal. He particularly refers to para 4.3 of the order wherein it is stated that the certificate produced by appellant is not signed by Head of Institution as required under the notification but it was issued by the Senior Controller of Administration/Sr. Deputy Secretary. He further submits that registration number quoted in the certificate as registered under the .....

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t credited same to the Consumer Welfare Fund on the ground that appellants have not produced any evidence that incidence of duty was not passed on to M/s.BEML. We find that there is no dispute on the fact that appellants have supplied the goods to BEML under the said notification and the adjudicating authority and the appellate authority have upheld the eligibility of exemption benefit and granted refund. We find that the appellants availed the exemption under the said notification and cleared t .....

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