https://www.taxtmi.com/caselaws?id=360300 An international organisation notified under the United Nations (Privileges and Immunities) Act, 1947 may obtain refund of Central Excise duty under Notification No. 108/95-C.E. where exemption could not be availed at the procurement stage, provided the refund mechanism and Section 11B conditions are satisfied, including that the duty burden was not passed on. The 350 litres per month per vehicle restriction applies only to fuel used in official vehicles and does not extend to fuel used for research and allied activities, for which refund remains available without that cap. en-us Thu, 19 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360300 An international organisation notified under the United Nations (Privileges and Immunities) Act, 1947 may obtain refund of Central Excise duty under Notification No. 108/95-C.E. where exemption could not be availed at the procurement stage, provided the refund mechanism and Section 11B conditions are satisfied, including that the duty burden was not passed on. The 350 litres per month per vehicle restriction applies only to fuel used in official vehicles and does not extend to fuel used for research and allied activities, for which refund remains available without that cap. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360300