Notification-based refund claims must meet prescribed filing deadlines; section 11B cannot override the exemption notification's time limit.

Refund under Notification No. 41/2007-ST is available only when all notified conditions are satisfied, including filing the claim on a quarterly basis within 60 days from the end of the relevant quarter. A claim made outside that period is not entitled to the exemption benefit, because compliance with the notification's procedural requirements is mandatory. Section 11B of the Central Excise Act, 1944 does not override the specific time limit prescribed by the notification for this exemption-based refund mechanism, and the claim remains barred when the notification condition is not met.

---

---

Issues: Whether the refund claim under Notification No. 41/2007-ST was barred for non-compliance with the stipulated time limit and whether the statutory refund period under section 11B of the Central Excise Act, 1944 could override the conditions of the notification.

Analysis: The refund was claimed as part of the exemption mechanism under Notification No. 41/2007-ST, as amended, and not as a normal refund. The notification required filing of the refund claim on a quarterly basis within 60 days from the end of the relevant quarter. Exemption under a notification is available only on fulfillment of all prescribed conditions, and failure to satisfy any such condition disentitles the claimant from the benefit. Since the claim was not filed within the period required by the notification, the benefit could not be granted. The reliance on section 11B of the Central Excise Act, 1944 was held to be inapplicable in the context of the notification-based exemption.

Conclusion: The refund claim was rightly rejected as time barred and the appellant was not entitled to the benefit of Notification No. 41/2007-ST.

---