https://www.taxtmi.com/caselaws?id=167610 Bituminised water proof paper made by bonding two layers of kraft paper with bitumen was treated as not being coated paper because no coating was placed on the outer surface as a protective covering; exemption under Notification No. 45/73-C.E. could therefore not be denied on that basis. The claim for set-off or refund under Notification No. 67/76 was held not to require a fresh refund application where the combined claim could be examined on merits. If proof of duty payment or co-relation of goods was incomplete, the proper course was to call for documents and verify the claim rather than reject it on procedural grounds. en-us Sat, 01 Oct 1977 00:00:00 +0530 Fri, 26 Dec 2014 12:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167610 Bituminised water proof paper made by bonding two layers of kraft paper with bitumen was treated as not being coated paper because no coating was placed on the outer surface as a protective covering; exemption under Notification No. 45/73-C.E. could therefore not be denied on that basis. The claim for set-off or refund under Notification No. 67/76 was held not to require a fresh refund application where the combined claim could be examined on merits. If proof of duty payment or co-relation of goods was incomplete, the proper course was to call for documents and verify the claim rather than reject it on procedural grounds. Case-Laws Central Excise Sat, 01 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167610