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2016 (8) TMI 1022 - CESTAT NEW DELHI

2016 (8) TMI 1022 - CESTAT NEW DELHI - 2016 (337) E.L.T. 606 (Tri. - Del.) - 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 materials and used the same in the project of NHAI - Held that:- the respondent did execute a contract covered under the scope of Notification No. 108/95-CE. They are otherwise e .....

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ract is for a fixed amount and it has been categorically recorded in the impugned 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:- 23-5-2016 - Shri B. Ravichandran, Member (Technical) Shri G.R. Singh, Authorized Representative (DR) for the appellant None for the Respondent ORDER The appeal by the Revenue is a .....

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for required certificate. However, due to urgency of project, they have obtained 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. The same was rejected partly on time bar and partly due to unjust enrichment. On appeal, the Commissioner (Appeals) vide the impugned order upheld the rejection on time bar .....

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