https://www.taxtmi.com/caselaws?id=3901 Refund-linked exemption conditions under Notifications No. 4/97 and 5/98 required verification of whether the differential duty was ultimately returned to the individual taxi owners. The assessee produced later evidence, including confirmations and receipts, to show that refunds had been made after the show cause notice, but that evidence had not been examined by the Commissioner. The Tribunal therefore held that the refund claim had to be tested on fresh verification, because if payment to the ultimate beneficiaries was proved, the notification conditions would stand satisfied and the demand would not survive to that extent. The matter was remanded for re-examination of compliance and consequential penalty liability. en-us Mon, 19 Nov 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3901 Refund-linked exemption conditions under Notifications No. 4/97 and 5/98 required verification of whether the differential duty was ultimately returned to the individual taxi owners. The assessee produced later evidence, including confirmations and receipts, to show that refunds had been made after the show cause notice, but that evidence had not been examined by the Commissioner. The Tribunal therefore held that the refund claim had to be tested on fresh verification, because if payment to the ultimate beneficiaries was proved, the notification conditions would stand satisfied and the demand would not survive to that extent. The matter was remanded for re-examination of compliance and consequential penalty liability. Case-Laws Central Excise Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3901