https://www.taxtmi.com/caselaws?id=346833 Refund under Notification No. 108/95-CE(NT) was available for HSD used in approved development projects where the project authority certificates and supporting records established compliance with the notification. The benefit was not denied merely because the immediate seller did not directly supply to the project, so long as the ultimate user satisfied the exemption conditions. The notification was treated as extending to the additional excise duty component as well, and the refund principles were applied to that levy. The objection of unjust enrichment failed because affidavits, Chartered Accountant certificates, and balance-sheet entries supported the claim and no contrary evidence was produced. en-us Mon, 27 Mar 2017 00:00:00 +0530 Thu, 24 Aug 2017 07:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346833 Refund under Notification No. 108/95-CE(NT) was available for HSD used in approved development projects where the project authority certificates and supporting records established compliance with the notification. The benefit was not denied merely because the immediate seller did not directly supply to the project, so long as the ultimate user satisfied the exemption conditions. The notification was treated as extending to the additional excise duty component as well, and the refund principles were applied to that levy. The objection of unjust enrichment failed because affidavits, Chartered Accountant certificates, and balance-sheet entries supported the claim and no contrary evidence was produced. Case-Laws Central Excise Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346833