2016 (11) TMI 353

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....j Naik, Deputy Commissioner (AR) for the Respondent. ORDER Facts of the case as put forth by appellant is as follows: The appellants supplied goods to M/s MPPKVCL, as a sub-contractor, on payment of Excise Duty under Invoice Nos. 325 dt 10.09.2008 and 326 dt 26.09.2008.  After being made aware that they were eligible to Excise Duty exemption in terms of Notification No. 108/95-CE dated 28.....

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....ject the Refund claim. On appeal, the Commissioner (A) vide O-I-A No. 37/2009 dated 22.05.2009, rejected the appeal interalia for the reason: "....This Certificate is not in conformity with the conditions stipulated in the notification.  Not only is that the project should be approved by the Central Govt but also a certificate countersigned by an officer of the rank of Joint Secretary to GOI ....