https://www.taxtmi.com/caselaws?id=365912 Refund of central excise duty on exempt supplies depended on verification of whether the purchaser had also discharged duty on the same pumps. The Tribunal noted that exemption under Notification No. 108/95 required the prescribed project certificate, and the record showed the supplier had paid duty without claiming exemption. However, the evidence did not conclusively establish the purchaser's duty payment, which was necessary to determine whether the goods had suffered duty twice. The matter was remanded to the original authority for factual verification, and the refund was to be allowed if the purchaser's payment was proved. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365912 Refund of central excise duty on exempt supplies depended on verification of whether the purchaser had also discharged duty on the same pumps. The Tribunal noted that exemption under Notification No. 108/95 required the prescribed project certificate, and the record showed the supplier had paid duty without claiming exemption. However, the evidence did not conclusively establish the purchaser's duty payment, which was necessary to determine whether the goods had suffered duty twice. The matter was remanded to the original authority for factual verification, and the refund was to be allowed if the purchaser's payment was proved. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365912