2019 (1) TMI 969 – CESTAT NEW DELHI – TMI – Clearance of goods to a specified project authority approved by the Government of India – Refund claim – exemption in terms of Notification No. 108/95-Ex dated 13.10.1995 – Held that:- The exemption certificate as furnished by the appellant was providing and was fulfilling all the conditions as are required to be fulfilled for seeking the benefit. The certificate has been signed by Executive Chief Project Implementing Authority/ Chief Project Manager. It has been clarified in the certificate itself that his post is equivalent to Joint Secretary in Government of India in Ministry of Railways. Commissioner(Appeals) has miserably been silent about acknowledging all the details furnished to him vide the exemption certificate rather has opted to be silent for the same. The mere emphasis upon the Notification without acknowledging the complete compliance thereof on the part of the appellant is opined unappreciable on the part of the adjudicating a
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uthority i.e. Deputy Commissioner vide its Order No. 05 dated 25.04.2017. However, when matter was reviewed and Appeal on behalf of Department was filed that the Commissioner(Appeals) vide the Order under challenge has rejected the said claim. Being aggrieved the appellant is before this Tribunal. 2. I have heard Mr. Nitin Mehta, Ld. Advocate for the appellant and Mr. P.R. Gupta, Ld. DR for the Department. 3. It is submitted on behalf of the appellant that the only ground as mentioned by Commissioner(Appeals) for rejecting the refund application is the failure of the appellant to furnish the required document as that of copy of certificate issued from the Executive Head of the Project Implementing Authority and counter signed by an office not below the rank of Joint Secretary to Government of India. It is submitted that alongwith the documents as were filed with the refund application, an exemption certificate was duly filed. The details thereof fulfil all the requirements as have been
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. 03/15-16 dated 31.01.2016 issued by us towards the reversal of Excess duty ₹ 3,79,313/- (iii) Exemption Certificate (iv) Customer Confirmation Letter One of such document is an exemption certificate. The perusal thereof shows that this document contains a letter dated 24.04.2015 as was submitted by the appellant to the Superintendent Central Excise Range, Pithampur submitting the original copy of certificate issued by the competent authority certifying exemption from excise duty as per the Government Notification No. 108/95/CE dated 28.08.1995. The said application was submitted at the time of clearance of goods by the appellant. The certificate as mentioned therein is also the part of the said application as was furnished to the Adjudicating Authorities below in the form of exemption certificate. Now, the narrow compass of the adjudication is as to whether this exemption certificate provides all the details as are required to be furnished by the appellant to seek the benefit o
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. PAC is issued by executive head of Project Implementing Authority PAC has been issued by Chief Project Manager, jointly with Group General Manager of RVNL 4. PAC is countersigned by an officer not below the rank of a Joint Secretary, Govt. of India, in the concerned Line Ministry PAC has been signed by Chief Engineer/ Con-II, East Coast Railway, equivalent of Joint Secretary of Ministry of Railways, Govt. of India 5. Goods are certified to be required by the approved Project In the PAC it is categorically certified that the goods were required for the approved project of doubling of doubling of Raipur- Titagarh rail line in East Coastal Railway, financed by the Asian Development Bank [ADB] The perusal of above table clarifies that the exemption certificate as furnished by the appellant was providing and was fulfilling all the conditions as are required to be fulfilled for seeking the benefit. The certificate has been signed by Executive Chief Project Implementing Authority/ Chief Pro
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