TMI Blog2018 (2) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the records, it is seen that the rejection of the refund claim was without fulfillment of the prerequisite of a notice of the grounds on which the refund application was sought to be rejected. Not only is this a legal precondition but is necessary to ascertain the legality and propriety of rejection of the claim by the lower authority. We are deprived of such touchstone. The only option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of installation. According to the appellant, the research and development project was concluded within three years of installation and had sought transfer of the equipment to their manufacturing facility located at Chiplun which was denied by the jurisdictional authorities. Owing to exigencies and upon direction of the jurisdictional authorities, they discharged the duty liability th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt viz., installation and certification as prescribed and the utilisation of equipment which import was effected having been breached, and shift of the equipment to their manufacturing facility at Chiplun was not the transfer envisaged in the notification. It was also pleaded that the same equipment would have been eligible for exemption under serial no.248(ii) with corresponding conditions and, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esearch and development and for manufacturing activity were not the same and that the appellant had not complied with the latter. Therefore their claim for alternative entitlement was not tenable and, not having retained the equipment at their premises for the prescribed seven years, the duty had been properly collected. 4. On a perusal of the decisions cited by both sides, it is seen that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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