Strict compliance with exemption conditions defeats refund claim where original invoices were not produced to prove eligibility.

A refund claim under a conditional exemption notification for motor vehicles failed because the claimant did not produce the original invoices required to prove compliance with the prescribed conditions. The notification granted concessional treatment only if every mandatory requirement was satisfied, including evidence that duty had not been collected from purchasers, or had been refunded if collected. As the record did not establish strict compliance with these conditions, the refund was held not maintainable and the rejection was upheld.

---

---

Issues: Whether the appellant was entitled to refund under Notification No. 6/2002 despite not producing the original invoices required to establish fulfilment of the prescribed conditions.

Analysis: The refund notification granted concessional treatment to motor vehicles of Heading 87.03 only if the specified conditions were satisfied. One of the conditions required production of the original invoices to evidence the sale of the vehicles and to show that duty had not been collected from purchasers, or that any such duty collected had been refunded. The record showed that the original invoices were not produced and the claim that copies had been filed was not accepted. In the absence of proof of compliance with all the mandatory conditions, the claim for refund could not succeed.

Conclusion: The refund claim was not maintainable and the finding rejecting it was upheld.

Final Conclusion: The appeal failed because the exemption notification had to be complied with in full, and non-production of the required invoices disentitled the appellant to refund.

Ratio Decidendi: A claimant seeking refund or exemption under a conditional notification must establish strict compliance with every prescribed requirement, and failure to prove fulfilment of a mandatory condition defeats the claim.

---