https://www.taxtmi.com/caselaws?id=73165 Compliance with Chapter X procedure was treated as a substantive condition for exemption under Notification No. 132/68, because the prior L-6 licence and C.T.-2 certificate were part of the safeguards for verification, revenue protection, and account control; non-compliance before clearance defeated the exemption claim. Refund was also denied because the appellants were not the manufacturer or direct duty payer, and entitlement to refund depended on a direct nexus with the duty paid to Government. The Tribunal distinguished contrary authority on its facts and held the claim not maintainable on behalf of the appellants. en-us Mon, 22 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 15:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73165 Compliance with Chapter X procedure was treated as a substantive condition for exemption under Notification No. 132/68, because the prior L-6 licence and C.T.-2 certificate were part of the safeguards for verification, revenue protection, and account control; non-compliance before clearance defeated the exemption claim. Refund was also denied because the appellants were not the manufacturer or direct duty payer, and entitlement to refund depended on a direct nexus with the duty paid to Government. The Tribunal distinguished contrary authority on its facts and held the claim not maintainable on behalf of the appellants. Case-Laws Central Excise Mon, 22 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73165