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2016 (12) TMI 1037 - AT - Central ExciseRefund - Duty paid on captive consumption - chapter X of Central Excise rules 1944 - Held that: - It is undisputed that the appellant has not followed any procedures for availing benefit of N/N. 68/92 dated 11.06.1992 - the original authority was justified in holding that In the instant case there is no mere technical lapse as the appellant failed to follow the mandatory conditions prescribed in the exemption N/N. 68/92 dated 11.06.1992 - the Order-in-Original is sustainable and needs no interference - appellants not eligible for refund - appeal rejected - decided against assessee.
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