https://www.taxtmi.com/caselaws?id=798628 Mutatis mutandis incorporation of customs-notification conditions into the International Competitive Bidding excise exemption extends only to conditions capable of operating for domestic clearances. Import-specific procedural requirements cannot be imposed mechanically on indigenous manufacturers where the eligible project, actual end use and Project Authority Certificate are undisputed; substantive exemption eligibility therefore remains intact. A duty demand founded solely on exemption denial cannot survive, and payment under protest does not validate it. Interest requires a legally recoverable principal duty liability. Penalties are not attracted where clearances followed prior intimation and certificate production, with no suppression or clandestine removal and only an interpretational dispute. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798628 Mutatis mutandis incorporation of customs-notification conditions into the International Competitive Bidding excise exemption extends only to conditions capable of operating for domestic clearances. Import-specific procedural requirements cannot be imposed mechanically on indigenous manufacturers where the eligible project, actual end use and Project Authority Certificate are undisputed; substantive exemption eligibility therefore remains intact. A duty demand founded solely on exemption denial cannot survive, and payment under protest does not validate it. Interest requires a legally recoverable principal duty liability. Penalties are not attracted where clearances followed prior intimation and certificate production, with no suppression or clandestine removal and only an interpretational dispute. Case-Laws Central Excise Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798628