TMI Blog2017 (4) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of Revenue - appeal dismissed - decided against Revenue. - E/1188/2008-EX[SM] with E/CROSS/262/2008 - A/70314/2017-SM[BR] - Dated:- 17-2-2017 - Mr. Anil Choudhary, Member (Judicial) Shri S.K. Singh, Deputy Commr. (AR) for the Department (s) None for the Assessee (s) Per Mr. Anil Choudhary The issue in this appeal by Revenue is, whether the respondent-assessee, who have supplied goods (duty paid diesel) to the contractor for construction and strengthening of existing two-lane section on NH-2 in Uttar Pradesh, under third National Highway- World Bank Project (an International Organization of UN) had procured and supplied diesel-HSD, as duty free diesel was not available from the warehouse of IOC due to Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use without payment of duty. Due to logistic reasons, the appellant had to purchase 1148 KL and 516 KL of Diesel meant for completion of said project on payment of Central Excise duty amounting to ₹ 17,86,782/- and ₹ 17,81,902/- from IOC Ltd., Panki Terminal, Kanpur which was otherwise exempt from whole of duty of Excise by virtue of Notfn. No.108/95-CE dated 28.08.1995. Accordingly, the appellants had filed the refund claims on such purchase of 1148 KL and 576 KL of Diesel. On 12.09.2005 and 25.09.2006 for refund of Central Excise duty amounting to ₹ 17,86,782/- ₹ 17,81,902/- paid on purchase of said quantities of Diesel (HSD) from IOC, Panki Terminal. 3. The National Highway Authority of India, Ministry of Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per affidavits and declarations made by the principal contractor and thus, there is no unjust enrichment, and the goods having suffered the duty of excise, the appellant being the ultimate customer/consumer, is established from the exemption certificates, granted to the respondent. Further urged that the respondent had tendered the exemption certificate issued by the competent Authority before procurement of the goods to the IOC Authority, who had accepted it. But, as IOC was unable to supply duty free diesel due to issue of Notfn No.17/2004-CE, the benefit of exemption under section 108/95-CE could not be denied by denying the refund. It was further urged that the respondent is the ultimate consumer of the said goods in relation to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification, the manufacture of goods should submit before the clearance of the goods, to the jurisdictional authority, certificate from the competent authorities as per the said notification to the effect that the goods are required for the execution of a project funded and approved accordingly. The supplier of the goods, respondent-assessee to the project, not being a manufacturer, purchased duty paid goods and supplied the same for such project and filed refund claim later on for refund of duty paid on the said goods, on the ground that no duty was payable, the refund is rightly rejected by the Assistant Commissioner, as nobody except a manufacturer could be treated as entitled to the benefit of exemption Notification No.108/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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