2018 (8) TMI 1384

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....re that the appellant is engaged in the manufacture of power driven (PD) pumps and parts thereof, falling under Chapter Heading No.8413.00 of the First Schedule to the Central Excise Tariff Act, 1985. During the disputed period, the appellant had supplied four numbers of P.D. pumps for the industrial pollution prevention project of M/s. Balrampur Chini Mills. The said parts are exempted from payme....

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....bunal vide order dated 27.1.2017, in remanding the matter to the Commissioner (Appeals) for passing of fresh order, after consideration of the findings of the adjudicating authority recorded in the order dated 28.2.2012. When the matter was subjudice before the appellate forum, the DGCEI investigated into the matter regarding the issuance of project certificate by M/s. Balrampur Chini Mills. It wa....

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....d the appeal of the appellant vide order dated 31.10.2017. Being aggrieved with the said order dated 31.10.2017, (impugned, herein), the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant submits that on the basis of the certificate issued by the project sanctioning authority, the appellant had claimed refund in respect of central excise duty ....

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....goods, M/s. Balrampur Chini Mills Ltd., had discharged the central excise duty on PD pumps supplied by the appellant. The fact is also not under dispute that the duty exemption provided under Notification dated 28.8.1995 has not been claimed by the appellant, resulting in payment of central excise duty by it. Thus, in this case, the goods manufactured and supplied by the appellant, suffered duty t....