https://www.taxtmi.com/caselaws?id=74109 Liquid oxygen gas clearances during 1.4.1982 to 10.6.1982 satisfied the Chapter X procedure because the buyer held a valid L-6 licence, the bank guarantee had been extended, a C.T.-2 certificate covered the disputed period, and the prescribed transport, account maintenance and return filing requirements were complied with. On that basis, the clearances qualified for exemption under Notification No. 224/75-C.E. and the duty paid for the period was refundable, as the levy was treated as erroneous and the refund claim had been filed within time. en-us Mon, 01 Aug 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74109 Liquid oxygen gas clearances during 1.4.1982 to 10.6.1982 satisfied the Chapter X procedure because the buyer held a valid L-6 licence, the bank guarantee had been extended, a C.T.-2 certificate covered the disputed period, and the prescribed transport, account maintenance and return filing requirements were complied with. On that basis, the clearances qualified for exemption under Notification No. 224/75-C.E. and the duty paid for the period was refundable, as the levy was treated as erroneous and the refund claim had been filed within time. Case-Laws Central Excise Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74109