https://www.taxtmi.com/caselaws?id=78042 Refund entitlement for duty paid on DI pipes used in the project depended on exemption certificates issued under Notification No. 3/2004-C.E., and those certificates had not been properly placed before or appreciated by the lower authorities. Because the record on the exemption conditions and related factual matrix was incomplete, the refund claim could not be decided finally on the existing findings. The matter was therefore remanded for de novo adjudication with due opportunity to the parties and observance of natural justice. en-us Thu, 12 Nov 2009 00:00:00 +0530 Wed, 27 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78042 Refund entitlement for duty paid on DI pipes used in the project depended on exemption certificates issued under Notification No. 3/2004-C.E., and those certificates had not been properly placed before or appreciated by the lower authorities. Because the record on the exemption conditions and related factual matrix was incomplete, the refund claim could not be decided finally on the existing findings. The matter was therefore remanded for de novo adjudication with due opportunity to the parties and observance of natural justice. Case-Laws Central Excise Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78042