https://www.taxtmi.com/caselaws?id=393593 Refund of basic excise duty was denied on HSD allegedly supplied to an eligible organisation under Notification No. 108/1995 because the records did not show that the duty sought to be refunded had actually been paid on the very goods supplied. The goods were kept in a common bonded tank and only notionally separated in the ERP system, but the ER-1 returns and supporting documents did not reflect them as the appellant's manufactured clearances. The exemption notification was construed strictly, and no express coverage was found for a trader who purchases duty-paid goods from another manufacturer and supplies them onward to an eligible recipient. The refund rejection was therefore upheld. en-us Thu, 09 Jan 2020 00:00:00 +0530 Fri, 20 Mar 2020 11:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393593 Refund of basic excise duty was denied on HSD allegedly supplied to an eligible organisation under Notification No. 108/1995 because the records did not show that the duty sought to be refunded had actually been paid on the very goods supplied. The goods were kept in a common bonded tank and only notionally separated in the ERP system, but the ER-1 returns and supporting documents did not reflect them as the appellant's manufactured clearances. The exemption notification was construed strictly, and no express coverage was found for a trader who purchases duty-paid goods from another manufacturer and supplies them onward to an eligible recipient. The refund rejection was therefore upheld. Case-Laws Central Excise Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393593