2018 (3) TMI 1232

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..... pellant.   Shri H.Saini, DR for the respondent.    Per B. Ravichandran:   The only grievance of the appellant is that they have been denied refund of duty, which is not to have been paid as the clearance of excisable goods was covered for full exemption under notification no.108/95-CE dated 28.08.1995. The appellants manufactured and cleared Electronic Point Machines for use .....

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..... ificate from the Competent Authority in terms of the said notification is one of the essential conditions, which has not been fulfilled prior to clearance of the said goods. As such, the claim was rejected.   3. We have heard both the sides and perused the appeal record.   4. The admitted fact is that the appellant did produce certificate from the Competent Authority through the buyer .....

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