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CCE, Raipur Versus M/s Ircon International Ltd.

2016 (8) TMI 1022 - CESTAT NEW DELHI

Unjust enrichment - Refund claim - entitlement for exemption under Notification No. 108/95-CE dated 28/08/1995 - respondents applied to the Competent Authority for required certificate but due to urgency of project, they have obtained duty paid mater .....

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the refund was rejected only on the ground of the question of undue enrichment. Regarding the duty incidence, the learned Commissioner (Appeals) has given a categorical finding after perusal of the contracts and certificate issued by NHAI, that no d .....

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gned order that no excise duty incidence has been passed on by the respondent to NHAI. NHAI also categorically certified to that effect. - Decided against the Revenue - Excise Appeal No. 3840 of 2006 (SM) - Final Order No. 51848/2016 - Dated:- 23-5-2 .....

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nts are a Government of India Undertaking engaged in the execution of roads projects. They have been awarded 4 lane expansion work of National Highway No. 2 in Uttar Pradesh by National Highways Authority of India (NHAI). The project is financed by W .....

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ned duty paid materials from Bhilai Steel Plant and used the same in the project. After obtaining the required certificate for claiming the exemption in terms of the above notification, they have filed a refund claim with the Jurisdictional officer. .....

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rieved by this, the Revenue is in appeal. 2. In the grounds of appeal as elaborated by the learned AR it is contended that the duty paid goods have been used in the project of NHAI. The contract is for a fixed amount which included all levies and dut .....

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not be produced by the respondent. 3. None appeared on behalf of the respondent. I have perused the appeal records and considered the submissions made by learned AR. The admitted fact of the case is that the respondent did execute a contract covered .....

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