Supply of stores for Consumption on board a vessel of the Indian ...
HPCL Denied Refund Claim: Notification 64/95-CE Inapplicable as HPCL Not Direct Supplier to Indian Navy.
February 8, 2014
Case Laws Central Excise AT
Supply of stores for Consumption on board a vessel of the Indian Navy - Benefit of notification 64/95-CE - It is not IOCL who is claiming the refund but HPCL who has supplied the goods to IOCL. HPCL is not the supplier of the goods to the Indian Navy but IOCL. - refund not allowed - AT
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