https://www.taxtmi.com/caselaws?id=32398 Exemption under Notification No. 6/02-C.E. was available for supplies made to a drinking water project because the notification did not require the supporting certificate to be produced before clearance or to stand in the supplier's name. The record showed that the goods were supplied on behalf of the project owner and that the District Collector's certificate existed in that name, so denial of exemption on additional conditions not found in the notification was unsustainable. Absence of unjust enrichment also supported consequential refund. The demand-based denial was set aside and refund followed. en-us Tue, 08 Jul 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32398 Exemption under Notification No. 6/02-C.E. was available for supplies made to a drinking water project because the notification did not require the supporting certificate to be produced before clearance or to stand in the supplier's name. The record showed that the goods were supplied on behalf of the project owner and that the District Collector's certificate existed in that name, so denial of exemption on additional conditions not found in the notification was unsustainable. Absence of unjust enrichment also supported consequential refund. The demand-based denial was set aside and refund followed. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32398