2016 (9) TMI 885

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..... he  appellant Sh. G. R. Singh, DR  for the Respondent ORDER The appellant is engaged in the manufacture of submersible pumps liable to Central Excise duty.  They were availing small scale exemption in terms of Notification No. 8/2003-CE dated 01.03.2003.   They have filed a refund claim of Rs. 1,15,933/- on the ground that they have paid, by mistake, Central Excise duty .....

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..... ; As such when the notification was not applicable to non BIS pumps the turnover has to be arrived at for the goods covered by the notification only. 3.  We have heard both the sides and perused the appeal records. 4.  We find that the notification is available to all goods of Chapter 84 except power driven pumps not conforming to BIS standards.  We note that for the purpose of de .....

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