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2016 (11) TMI 353

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..... efit 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. - E/805/2009 - Final Order No. A/30750/2016 - Dated:- 23-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Sh. R. Muralidhar, Authorised Representative for the Appellant. Sh. .....

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..... cation No.108/95. The Adjudicating authority rejected the refund claim on the ground that the assessee has not produced the required certificate before clearance of the said goods as required under Notification No. 108/95-CE, but requested to condone this lapse ..... Since the assessee has not fulfilled the conditions laid down in terms of Notification No.108/95-CE dated 28.08.1995 as amended, I .....

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..... 21.04.2008 before clearance of the goods, that even while filing the refund claim, a copy of the certificate had been submitted, which fact has even been acknowledged by original authority in his order. 3. Heard both sides. 4. We have perused the copy of the certificate issued under Notn. No. 108/95. The same is signed by Executive Head of the Project Implementing Authority and also by th .....

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