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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This

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2016 (8) TMI 1022 - AT - Central Excise


Issues:
1. Exemption under Notification No. 108/95-CE for a road project financed by the World Bank.
2. Rejection of refund claim on grounds of time bar and unjust enrichment.
3. Appeal by Revenue against rejection of refund claim.

Analysis:
1. The case involved a Government of India Undertaking engaged in a road project financed by the World Bank, entitled to exemption under Notification No. 108/95-CE. The respondent obtained duty paid materials due to project urgency before obtaining the required certificate for exemption, leading to a refund claim rejection by the Jurisdictional officer.

2. The Commissioner (Appeals) upheld the rejection on the grounds of time bar but allowed the appeal on the question of unjust enrichment. The Revenue contended that the duty amount was collected by the respondent from NHAI, making their claim subject to unjust enrichment. However, the Commissioner found that no duty had been passed on to NHAI based on contract and NHAI certification.

3. The Tribunal, after considering the submissions and facts, noted that the respondent was entitled to the exemption under the notification. The appeal by the Revenue lacked any contradiction to the factual findings that no excise duty had been collected from NHAI, as certified by NHAI. As the appeal did not present any new facts to counter the findings of the impugned order, the Tribunal rejected the Revenue's appeal, affirming the decision of the Commissioner (Appeals).

 

 

 

 

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