https://www.taxtmi.com/caselaws?id=378275 Exemption under Notification No. 64/95-CX for supply of stores, including fuel, to the Indian Navy was held not to be denied merely because the appellant could not perfectly correlate the duty-paid goods purchased from the manufacturer with the supplies made to the Navy. The factual supply to the Navy for consumption on board its vessels was not disputed, and the Tribunal treated the missing direct invoice correlation as a procedural lapse rather than a substantive defect. It further held that the circular insisting on precise correlation could not override the substantive exemption on these facts, so the refusal of refund was unsustainable and the appeal was allowed. en-us Thu, 03 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 05:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378275 Exemption under Notification No. 64/95-CX for supply of stores, including fuel, to the Indian Navy was held not to be denied merely because the appellant could not perfectly correlate the duty-paid goods purchased from the manufacturer with the supplies made to the Navy. The factual supply to the Navy for consumption on board its vessels was not disputed, and the Tribunal treated the missing direct invoice correlation as a procedural lapse rather than a substantive defect. It further held that the circular insisting on precise correlation could not override the substantive exemption on these facts, so the refusal of refund was unsustainable and the appeal was allowed. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378275