https://www.taxtmi.com/caselaws?id=755464 CESTAT Ahmedabad allowed the appeal regarding refund claim under International Competitive Bidding exemption notification. The appellant, a Central Public Sector Undertaking, cleared goods on duty payment as required certificate from Chairman and Managing Director was unavailable at clearance time due to condition amendment on 01.03.2015. Subsequently obtaining the certificate fulfilled all notification conditions. The tribunal held that exemption benefit cannot be denied merely for lack of procedural certificate at clearance when substantive eligibility exists and certificate obtained later. Adjudicating authority found no unjust enrichment. Impugned order set aside, refund allowed. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755464 CESTAT Ahmedabad allowed the appeal regarding refund claim under International Competitive Bidding exemption notification. The appellant, a Central Public Sector Undertaking, cleared goods on duty payment as required certificate from Chairman and Managing Director was unavailable at clearance time due to condition amendment on 01.03.2015. Subsequently obtaining the certificate fulfilled all notification conditions. The tribunal held that exemption benefit cannot be denied merely for lack of procedural certificate at clearance when substantive eligibility exists and certificate obtained later. Adjudicating authority found no unjust enrichment. Impugned order set aside, refund allowed. Case-Laws Central Excise Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755464