https://www.taxtmi.com/caselaws?id=361803 The Tribunal upheld the appellant's claim for exemption under Notification No. 06/2006-CE for PSC pipes used in water supply schemes, allowing the subsequent production of the required certificate from the District Collector post-clearance. The Tribunal considered the appellant's letter as a protest against the denial of the refund claim, exempting it from the limitation period. The analysis of unjust enrichment based on the inclusive pricing in contracts favored the appellant, with the Tribunal dismissing the Revenue's appeal and affirming the Commissioner (Appeals) order. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361803 The Tribunal upheld the appellant's claim for exemption under Notification No. 06/2006-CE for PSC pipes used in water supply schemes, allowing the subsequent production of the required certificate from the District Collector post-clearance. The Tribunal considered the appellant's letter as a protest against the denial of the refund claim, exempting it from the limitation period. The analysis of unjust enrichment based on the inclusive pricing in contracts favored the appellant, with the Tribunal dismissing the Revenue's appeal and affirming the Commissioner (Appeals) order. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361803