TMI BlogRefund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable...Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein duty element was not explicitly mentioned, the payment of duty itself was disputed. - the supplier is not a private party, but a Public Sector Undertaking. The certificate issued by the said supplier, clearly indicated that the product supplied by them to the appellant was duty paid. - the payment of duty thereof stands proved and hence, rejection cannot be made only for want of proof regarding payment of duty - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
