2019 (1) TMI 969

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....Rs. 3,79,313/- in terms of Notification No. 108/95-Ex dated 13.10.1995 for the exemption from Central Excise duty paid on clearance of goods to a specified project authority approved by the Government of India i.e. Rail Vikas Nigam Ltd. funded by Asian Development Bank against loan agreement No. 2793-IND. The said refund was sanctioned by the original Adjudicating Authority i.e. Deputy Commissioner vide its Order No. 05 dated 25.04.2017. However, when matter was reviewed and Appeal on behalf of Department was filed that the Commissioner(Appeals) vide the Order under challenge has rejected the said claim. Being aggrieved the appellant is before this Tribunal. 2. I have heard Mr. Nitin Mehta, Ld. Advocate for the appellant and Mr. P.R. Gupta....

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....y of invoice No. 315401255 dated 31.01.2016 issued in favour of M/s IVRCL-MRT (JV), Kantabhanji (ii) Copy of Credit Note No. 03/15-16 dated 31.01.2016 issued by us towards the reversal of Excess duty Rs. 3,79,313/- (iii) Exemption Certificate (iv) Customer Confirmation Letter One of such document is an exemption certificate. The perusal thereof shows that this document contains a letter dated 24.04.2015 as was submitted by the appellant to the Superintendent Central Excise Range, Pithampur submitting the original copy of certificate issued by the competent authority certifying exemption from excise duty as per the Government Notification No. 108/95/CE dated 28.08.1995. The said application was submitted at the time of clearance of goods....

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....r, jointly with Group General Manager of RVNL 4. PAC is countersigned by an officer not below the rank of a Joint Secretary, Govt. of India, in the concerned Line Ministry PAC has been signed by Chief Engineer/ Con-II, East Coast Railway, equivalent of Joint Secretary of Ministry of Railways, Govt. of India 5. Goods are certified to be required by the approved Project In the PAC it is categorically certified that the goods were required for the approved project of doubling of doubling of Raipur- Titagarh rail line in East Coastal Railway, financed by the Asian Development Bank [ADB] The perusal of above table clarifies that the exemption certificate as furnished by the appellant was providing and was fulfilling all the conditions as ....