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TMI Blog2017 (7) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ng unjust enrichment has not been examined by the lower authorities. The doubt regarding correlation between the goods cleared and buses supplied to BEST has not been dealt by the Commissioner (Appeals). The appeal is allowed so far as it relates to eligibility of notification to the clearance of 179 chassis cleared by the appellant - in respect of the issue of unjust enrichment and correlation, the matter is remanded to the original adjudicating authority - appeal allowed by way of remand. - E/743/07-Mum - A/88174/17/EB - Dated:- 30-6-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Rajesh Ostwal, Advocate, for appellant Shri V.K. Agarwal, Additional Commissioner (AR), for respondent ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods on which refund has been claimed and the buses supplied to BEST. ii) That the certificate has been issued only in respect of buses manufactured on the chassis supplied by the appellant. The certificate does not exempt chassis claimed to have been supplied by the appellant. 2.1 Apart from these grounds, the refund was also rejected on the ground that the certificate of exemption entitlement was not produced before the clearance of chassis and that the exemption certificate was issued in the name of Ashok Leyland Ltd., Mumbai whereas the duty is paid and refund has been claimed by Ashok Leyland, Bhandara. These two grounds were not upheld in the impugned order. The impugned order, however, held that the exemption certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the grounds raised by the learned counsel do not appear in the grounds of appeal. 5. We have gone through the rival submissions. We find that Notification No.108/95 exempts goods supplied to the projects financed by the United Nations or an international organization and approved by the Government of India from specified central excise duties. However, the said notification further prescribes that Provided that before clearance of the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory,- (a) ......... (b) ......... (c) in case the said goods are intended to be supplied to a project financed (whether by a loan or a grant) by the Worl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BEST under the agreement. The argument of the appellant being that the chassis also come within the description of goods specified in the said certificate. The said certificate clearly specifies as follows:- The requirement of Viking Plus Single Deck Passenger Buses to be procured against this Certificate. Sr. No. Description of item Make Qty 1. Single Deck Passenger Buses (with EURO-III Engines Weveller Suspension at front Air Suspension at rear) A/L Make 644 Buses The chassis of 644 buses will be manufactured by Ashok Leyland Ltd. at their Bhandara Plant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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