BOCHASANWASI SHREE AKSHAR PURUSHOTTAM SANSTHA Vs. CCE, BANGALORE

JUDGEMENT

(1.) THIS appeal is filed by a voluntary N.G.O. recognised by the Government of Maharashtra, which took up the construction of houses for the victims of earthquake in Latur, Maharashtra in 1993.

(2.) THE appellants had purchased 1288.50 MT of Cement from M/s. ACC Ltd., and got it despatched to earthquake devastated area, where it was used. They had obtained duty paid cement from the manufacturers M/s. ACC Ltd., Wadi under the jurisdiction of Asstt. Collector of Central Excise, Gulbarga. They filed a refund claim for the duty of Rs. 4,25,205/ - on cement so used. There was a time lag in the issue of Notification No. 97/93, dated 19 -10 -1993 and its amendments Notification No. 128/94 dated 7 -9 -1994 and its actual receipt by M/s. ACC Ltd. and by the appellants.

(3.) THEY applied for the refund of duty borne, suffered by them to the Assistant Collector, Gulbarga in whose jurisdiction Wadi factory is located. The Assistant Collector admitted the claim in his appeal and a S.C.N. dated 31 -3 -1995 was issued to the appellants as to why the refund of Rs. 4,25,205/ - claimed by them should not be rejected on the ground that they are not eligible for the exemption from duty by Notification 97/93, dated 19 -10 -1993 as amended 128/94, dated 7 -9 -1994, as also the claim does not conform to the said notification.