https://www.taxtmi.com/caselaws?id=52792 A CT-2 Certificate issued after an application may operate from the date of that application where the underlying Chapter X procedure has otherwise been complied with, allowing the goods cleared in the intervening period to qualify for exemption under Notification No. 6/2000-C.E. The contrary precedent was distinguished because it turned on factual non-compliance with Chapter X procedure. On that basis, the disputed clearances were treated as eligible for Special Excise Duty exemption, and refund was available subject to proof that the duty incidence had not been passed on to another person. en-us Tue, 24 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52792 A CT-2 Certificate issued after an application may operate from the date of that application where the underlying Chapter X procedure has otherwise been complied with, allowing the goods cleared in the intervening period to qualify for exemption under Notification No. 6/2000-C.E. The contrary precedent was distinguished because it turned on factual non-compliance with Chapter X procedure. On that basis, the disputed clearances were treated as eligible for Special Excise Duty exemption, and refund was available subject to proof that the duty incidence had not been passed on to another person. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52792