2015 (10) TMI 1678

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....eared to M/s.BEML and M/s.National Aero Space Laboratory (NAL, for short) at NIL rate under Notification No.10/97-CE dt. 1.3.97. The adjudicating authority rejected the refund of Rs. 43,737/- claimed by the appellants in respect of goods cleared to M/s.NAL by denying the exemption notification. However, he sanctioned refund of Rs. 37,121/- of duty paid on the goods cleared to M/s.BEML but credited to the Consumer Welfare Fund under unjust enrichment clause. The order was upheld by the Commissioner (Appeals). 2. Ld. Consultant submits that they have manufactured and supplied heat exchangers and oil coolers to M/s.BEML, Mysore and M/s.NAL, Bangalore at Nil rate under Exemption Notification No.10/97. He submits that they have correctly claime....

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....red under category (a) but under category (b) of the condition of the notification. 5. Heard both sides. We find that the adjudicating authority in his order partly sanctioned the refund and held that they are eligible for the exemption notification No.10/97-CE dt. 1.3.97 in respect of goods cleared to M/s/BEML but credited same to the Consumer Welfare Fund on the ground that appellants have not produced any evidence that incidence of duty was not passed on to M/s.BEML. We find that there is no dispute on the fact that appellants have supplied the goods to BEML under the said notification and the adjudicating authority and the appellate authority have upheld the eligibility of exemption benefit and granted refund. We find that the appellan....