2016 (1) TMI 1152

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..... to the storage facility - Commissioner (Appeals) in so far as it claims that the certificate does not specify where the pipes are used, are incorrect and therefore, on merits the appellants are entitled to the benefit of Notification - A copy of the letter has also been provided where it is seen that the duty amount has not been paid by Maloo Construction to the appellant - Appeal allowed. - Appe .....

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..... heir components/ parts required for setting up of water treatment plants; (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Explanation. - For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes in .....

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..... and from there to the storage facility. The appellant approached the Assistant Commissioner for grant of refund and a refund of ₹ 2,82,626/- was sanctioned by the Assistant Commissioner. 2. Revenue filed an appeal before the Commissioner (Appeals), who set aside the order of sanction of refund on the following grounds: - 6. I have carefully gone through the case records and the cross .....

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..... rity. The respondents have also not produced the C.A. Certificate, as stated by them during the course of personal hearing, showing the evidence (i.e. the ledger/journal entries, suppliers account maintained by them etc. or any other relevant documents) that the respondents have not recovered any C.Ex. duty from M/s Maloo Constructions, Bangalore. In view of the above discussion and on perusal of .....

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..... the benefit of Notification. Furthermore, it is notices that the details of payments made by Maloo Construction were supplied to the Assistant Commissioner along with the letter of Maloo Construction stating that they have neither paid the duty amount to the appellant nor will they pay in future. A copy of the letter has also been provided where it is seen that the duty amount has not been paid by .....

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