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2016 (11) TMI 353 - CESTAT HYDERABAD

2016 (11) TMI 353 - CESTAT HYDERABAD - TMI - Refund claim - exemption under N/N. 108/95-CE - production of certificate for claiming exemption - Held that: - the production of certificate after the clearance of the goods is only a procedural lapse and will not vitiate its genuiness and acceptability for the purpose of clearances with benefit of N/N. 108/95 and by implication for the purposes of refund of duty paid by mistake - refund to be granted - appeal allowed - decided in favor of appellant. .....

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. After being made aware that they were eligible to Excise Duty exemption in terms of Notification No. 108/95-CE dated 28.08.95 (as amended by Notification No. 4/99 dt. 11.2.1999), the appellants filed a refund claim for ₹ 47,628/-. The appellants submitted Certificate No. 001 dt. 21.04.2008 from M/s MPPKVCL, duly signed by the Secretary (Energy), Govt of MP, Secretary (Finance), Govt of MP and Executive Director of the Project Head. This Certificate complies with condition No. (c) (ii) of .....

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ted 22.05.2009, rejected the appeal interalia for the reason: ....This Certificate is not in conformity with the conditions stipulated in the notification. Not only is that the project should be approved by the Central Govt but also a certificate countersigned by an officer of the rank of Joint Secretary to GOI in the line Ministry is required to be produced. As these crucial conditions are not satisfied, the exemption in terms of Notification No. 108/95-CE dated 28.08.95 has been rightly disall .....

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