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TMI Blog2018 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim for duties paid on these products which were exempted under Notification No.6/2002 dated 01.03.2002 as the pipes were used for carrying water from source to storage point in Sujlam Suflam Water Supply Scheme of Government of Gujarat. The refund application was initially returned to the respondents by the lower authority on the ground that they had not produced necessary documents to support their claim. They re-submitted the claim and after examination, the lower authority rejected the claim. Aggrieved, they filed an appeal before the first appellate authority who vide impugned order allowed the appeal. He held that the refund claim was not hit by limitation of time as the original claim was filed within the time, although it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the burden of the duty was not passed on by the assessee to their customers by way of invoices. He has not verified whether the assessee has indirectly passed on the burden to their customers. Learned Departmental Representative forcefully put forth the above arguments and argued that once the appellant has not claimed the benefit of exemption while clearing the goods to their depots, the subsequent act of such goods being used in a scheme which entitles them to exemption is irrelevant. Therefore, benefit of exemption notification 3/2004 is not available to them. 4. Learned counsel for the respondent draws our attention to the fact that there is no allegation that they have not fulfilled the conditions of the exemption notification. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water supply plants; and (ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility, falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/ Deputy Commissioner/ District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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