https://www.taxtmi.com/caselaws?id=54579 Exemption under Notification No. 115/86-CE was available only on strict compliance with its prescribed conditions, including maintaining the required charge-wise account and exercising the specified option for computing exemption. Because those conditions were not met, refund was not available. A refund claim was also not maintainable where duty had been paid on the basis of an approved classification list that had never been challenged, since the basis of payment itself remained undisturbed. The sanctioned refund was therefore recoverable, and the appeal failed. en-us Tue, 11 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 09:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54579 Exemption under Notification No. 115/86-CE was available only on strict compliance with its prescribed conditions, including maintaining the required charge-wise account and exercising the specified option for computing exemption. Because those conditions were not met, refund was not available. A refund claim was also not maintainable where duty had been paid on the basis of an approved classification list that had never been challenged, since the basis of payment itself remained undisturbed. The sanctioned refund was therefore recoverable, and the appeal failed. Case-Laws Central Excise Tue, 11 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54579