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M/s Jai Fasteners (P) Ltd. Versus CC, CE & ST, Hyderabad-I

2016 (11) TMI 353 - CESTAT HYDERABAD

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 acceptabi .....

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- 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. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ORDER Facts .....

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ble 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. 21.04.2 .....

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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 asses .....

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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 .....

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l. 2. During the hearing, Ld. Counsel for appellant Sh. R. Muralidhar submitted that the requisite certificate was already issued by competent authority on 21.04.2008 before clearance of the goods, that even while filing the refund claim, a copy of t .....

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