https://www.taxtmi.com/caselaws?id=116218 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. en-us Mon, 11 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 10:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116218 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. Case-Laws Central Excise Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116218