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TMI Blog2017 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the goods cleared by the appellant were not specified in the said notification - Held that: - The notification is applicable for Apparatus and it requires a certificate by DRDO to the effect that the goods are required for such purpose. We find that all the requirements of the notification are fulfilled. The ledger also indicates that the Excise duty component has not been received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and supplied the same to M/s. Solid State Physics Laboratory, Delhi, which is working under Defense Research and Development Organization. The clearance was through Invoice No. 16, dated 18-11-2004. The total invoice value was ₹ 8,38,573/- and invoice included Excise duty of ₹ 1,10,911/- and Education Cess of ₹ 2,217/- Through application dated 14-9-2005, the appellant claimed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y held that the certificate was not pertaining to the manufacturer. They were not eligible for the said notification and duty payable was passed on to the customers and rejected the refund claim. The appellant preferred appeal before Ld. Commissioner (Appeals). The ld. Commissioner (Appeals) through his Order-in-Appeal No. 69-CE/GZB/2006, dated 29-5-2006, decided the appeal. The ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the goods supplied through said invoice were essential for research and they will be used only for the research purpose and were eligible for the benefit of Notification No. 10 of 97. 5. The ld. DR for Revenue has supported Order-in-Original and Order-in-Appeal. 6. We have carefully gone through the records of the case. The invoice copy is available at Page Nos. 6 7 of the Appeal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification is applicable for Apparatus and it requires a certificate by DRDO to the effect that the goods are required for such purpose. We find that all the requirements of the notification are fulfilled. The ledger also indicates that the Excise duty component has not been received by the manufacturer. We, therefore, allow the appeal and direct the Original Authority to pay the refund to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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