Refund Claim Denied: Trader Supplying Duty-Paid HSD Not Eligible Under Notification No. 108/1995 for Exemption.

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....Refund claim - HSD was supplied to M/s TIL - N/N. 108/1995 - There is nothing in the notification to say that a trader who bought goods on payment of duty from another manufacturer and in turn supplies to one of the eligible parties will also be eligible for refund under the exemption notification. - AT....