TMI Blog2018 (3) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... ll make them eligible for exemption under N/N. 108/1995-CE. However, the said certificate was not submitted before clearance of the goods - on this ground alone, the exemption otherwise available, cannot be denied to the appellant. The appellant is eligible for refund subject to verification of the payment made, by the Original Authority - appeal allowed - decided in favor of appellant. - Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant cleared these consignments first time for such Project. They could not procure the competent certificate from the buyer of the goods (Railways) in time before the clearance of the said goods. They have also discharged a duty of ₹ 5,14,176/- on such clearance by error. Later, they received a required certificate from the Competent Authority through the buyer of the equipments (Rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this ground alone, the exemption otherwise available, cannot be denied to the appellant. In this connection, we rely on the following decisions of the Tribunal in similar set of facts:- (1) CCE Vs. Dynaspede Integrated Ltd.-2002(147)ELT 541 (T-Chen nai). (2) Bajaj Tempo Ltd. Vs.CCE,Indore- 2004(165) ELT323(T-D). (3) Studio Printall (N.D.) Pvt.Ltd.Vs.CCE,Delhi-2015(315)ELT 79(T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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