https://www.taxtmi.com/caselaws?id=341243 Goods supplied to a laboratory were treated as eligible under Notification No. 10/97-C.E. because the invoice and the laboratory director's certificate showed use for research purposes, and the required certificate had been issued by the competent DRDO authority. The ledger account also indicated that the excise duty component had not been recovered from the purchaser, supporting the view that the duty burden was not passed on. On that evidence, the notification conditions were satisfied and the refund claim was admissible. en-us Thu, 29 Sep 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341243 Goods supplied to a laboratory were treated as eligible under Notification No. 10/97-C.E. because the invoice and the laboratory director's certificate showed use for research purposes, and the required certificate had been issued by the competent DRDO authority. The ledger account also indicated that the excise duty component had not been recovered from the purchaser, supporting the view that the duty burden was not passed on. On that evidence, the notification conditions were satisfied and the refund claim was admissible. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341243