https://www.taxtmi.com/caselaws?id=47439 Excise duty exemption under Notification No. 108/95 depends on strict compliance with its conditions, including proof that the project is financed by a recognised international organisation declared under the United Nations (Privileges and Immunities) Act, 1947. A project implementing authority's certificate cannot enlarge the scope of the notification or create eligibility beyond the statutory terms, and the claimant bears the burden of showing full compliance. Promissory estoppel does not arise from a mistaken or unauthorised certificate, and cancellation of such certificates is not vitiated by breach of natural justice where the foundational exemption condition itself is absent. en-us Mon, 07 Mar 2005 00:00:00 +0530 Mon, 13 May 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47439 Excise duty exemption under Notification No. 108/95 depends on strict compliance with its conditions, including proof that the project is financed by a recognised international organisation declared under the United Nations (Privileges and Immunities) Act, 1947. A project implementing authority's certificate cannot enlarge the scope of the notification or create eligibility beyond the statutory terms, and the claimant bears the burden of showing full compliance. Promissory estoppel does not arise from a mistaken or unauthorised certificate, and cancellation of such certificates is not vitiated by breach of natural justice where the foundational exemption condition itself is absent. Case-Laws Central Excise Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47439