https://www.taxtmi.com/caselaws?id=266403 Exemption under Notification No. 10/97-CE was available for clearances to BEML and NAL because the clearances to BEML had already been treated as eligible and the goods supplied to NAL were supported by a certificate showing administrative control of the Department of Space and use for research and development, satisfying the notification conditions. Refund of the amount paid after an audit objection was also allowed because the payment was treated as a deposit made from the assessee's own funds, not as duty passed on to another person, so the doctrine of unjust enrichment did not apply. The refund claim was thus upheld in full with consequential relief. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266403 Exemption under Notification No. 10/97-CE was available for clearances to BEML and NAL because the clearances to BEML had already been treated as eligible and the goods supplied to NAL were supported by a certificate showing administrative control of the Department of Space and use for research and development, satisfying the notification conditions. Refund of the amount paid after an audit objection was also allowed because the payment was treated as a deposit made from the assessee's own funds, not as duty passed on to another person, so the doctrine of unjust enrichment did not apply. The refund claim was thus upheld in full with consequential relief. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266403