https://www.taxtmi.com/caselaws?id=373804 Refund under Notification No. 108/95-C.E. could not be rejected for alleged non-compliance with the exemption certificate conditions where the record showed an exemption/project authority certificate issued for an approved project, relating to goods supplied to an Asian Development Bank-financed project approved by the Government of India, and countersigned by the competent authority. The certificate also certified that the goods were required for the approved project. On that basis, the tribunal found that the prescribed conditions were satisfied and that the rejection was based on an incomplete appreciation of the documents furnished. The assessee succeeded and the appeal was allowed. en-us Thu, 06 Dec 2018 00:00:00 +0530 Mon, 21 Jan 2019 07:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373804 Refund under Notification No. 108/95-C.E. could not be rejected for alleged non-compliance with the exemption certificate conditions where the record showed an exemption/project authority certificate issued for an approved project, relating to goods supplied to an Asian Development Bank-financed project approved by the Government of India, and countersigned by the competent authority. The certificate also certified that the goods were required for the approved project. On that basis, the tribunal found that the prescribed conditions were satisfied and that the rejection was based on an incomplete appreciation of the documents furnished. The assessee succeeded and the appeal was allowed. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373804