https://www.taxtmi.com/highlights?id=59005 Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant Commissioner has proceeded is clearly contrary to this clarification issued by the board. Appellant has supplied the goods to Indian Navy under claim of exemption out of the duty paid stock. In case where the entire stock is deemed to be duty paid, then whether the supply is made from tank 3 or 5 is irrelevant - AT en-us Mon, 02 Aug 2021 16:35:05 +0530 Mon, 02 Aug 2021 16:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59005 Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant Commissioner has proceeded is clearly contrary to this clarification issued by the board. Appellant has supplied the goods to Indian Navy under claim of exemption out of the duty paid stock. In case where the entire stock is deemed to be duty paid, then whether the supply is made from tank 3 or 5 is irrelevant - AT Highlights Central Excise Mon, 02 Aug 2021 16:35:05 +0530 https://www.taxtmi.com/highlights?id=59005