TMI Blog2019 (11) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... 354/34/2008-TRU dated 14th March 2008 was exemption extended also for replacement of pipes that the goods had been supplied to the project contractor. HELD THAT:- The pipes had been deployed in connection with providing water supply. It is also noted that the appellant initially paid duty and the present proceedings relates to claim for refund of that duty. The prescribed certificates have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - EXCISE APPEAL NO: 1499 of 2011 - A/86831/2019 - Dated:- 16-10-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) None for the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW In this appeal of M/s Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es so paid. The original authority rejected the claim on the ground that the impugned notification is limited to supplies for the initial setting up of water treatment plants , that only by subsequent clarification of Central Board of Excise Customs in circular no. 354/34/2008-TRU dated 14th March 2008 was exemption extended also for replacement of pipes that the goods had been supplied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncidence of duty 3. None appeared for appellant. We have heard Learned Authorised Representative. 4. We find that the impugned order has rejected the refund claim on merits and for inadequacy of evidence to support the prescribed certificates before the original authority. Similar was the situation before the first appellate authority. On perusal, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has noted lack of absence of certain documentation. In order that lack be remedied, we set aside the impugned order and remand the matter back to the original authority with a direction to expedite the further proceedings in relation to the refund claim only on the bar of unjust enrichment and, in the face of our finding on the sufficiency of compliance of the conditions, allow the refund t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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