https://www.taxtmi.com/caselaws?id=98104 A conditional exemption under Notification No. 64/86 required strict compliance with Chapter X procedures when goods were used in another factory. The benefit of the notification was available only on fulfilment of those prescribed conditions, and prior payment of duty did not by itself justify refund. Procedural compliance was treated as a mandatory prerequisite to the exemption, so refund could not be granted in its absence. en-us Fri, 05 Nov 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98104 A conditional exemption under Notification No. 64/86 required strict compliance with Chapter X procedures when goods were used in another factory. The benefit of the notification was available only on fulfilment of those prescribed conditions, and prior payment of duty did not by itself justify refund. Procedural compliance was treated as a mandatory prerequisite to the exemption, so refund could not be granted in its absence. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98104