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        Central Excise

        Refund claim - supply of LSHFHSD to Indian NAVY - Since all the...

        Refund Claim Dispute: Duty-Paid Fuel Supplied to Indian Navy, Assistant Commissioner's Actions Contradict 2004 Circular Clarification.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant Commissioner has proceeded is clearly contrary to this clarification issued by the board. Appellant has supplied the goods to Indian Navy under claim of exemption out of the duty paid stock. In case where the entire stock is deemed to be duty paid, then whether the supply is made from tank 3 or 5 is irrelevant - AT
                                Note: It is a system-generated summary and is for quick reference only.
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