https://www.taxtmi.com/caselaws?id=187657 PVC pipes cleared for use in a purified drinking water supply project qualified for exemption because the certificate and related documents showed the goods were actually used for delivery of water from the source to the plant and storage facility, satisfying the notification condition. Refund was also not barred by unjust enrichment because the record, including the buyer's communication, showed that the duty incidence had not been recovered from the buyer. The appellate order denying refund was therefore unsustainable, and consequential refund relief followed in accordance with law. en-us Fri, 15 Jan 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187657 PVC pipes cleared for use in a purified drinking water supply project qualified for exemption because the certificate and related documents showed the goods were actually used for delivery of water from the source to the plant and storage facility, satisfying the notification condition. Refund was also not barred by unjust enrichment because the record, including the buyer's communication, showed that the duty incidence had not been recovered from the buyer. The appellate order denying refund was therefore unsustainable, and consequential refund relief followed in accordance with law. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187657