https://www.taxtmi.com/caselaws?id=86753 Conditional excise exemption under Notification No. 211/85-C.E. was available only on strict compliance with the stipulated substantive and procedural requirements, including the documentary conditions and Chapter X procedure. Where the goods were not supported by the required certificate before clearance and the prescribed application, licence, certificate and accounting mechanism were not followed, the exemption could not be treated as available. On that basis, no consequential refund could be sanctioned. en-us Wed, 19 Mar 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86753 Conditional excise exemption under Notification No. 211/85-C.E. was available only on strict compliance with the stipulated substantive and procedural requirements, including the documentary conditions and Chapter X procedure. Where the goods were not supported by the required certificate before clearance and the prescribed application, licence, certificate and accounting mechanism were not followed, the exemption could not be treated as available. On that basis, no consequential refund could be sanctioned. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86753