1999 (5) TMI 167 - AT - Central Excise

Life saving equipment - Parts and accessories - Notification No. 339/86-C.E. - Exemption not available.

Summary

The Appellate Tribunal CEGAT, Calcutta dismissed the appeal regarding the refund of duty on parts and accessories of life-saving equipment due to lack of certification by the Director General of Health Services. The refund claim for a specific period was rejected as time-bar, but remanded for further adjudication. The aspect of unjust enrichment was raised but not considered, so the appeal was ultimately dismissed.