Refund under excise rules cannot be denied on extra-statutory conditions or trade notices beyond Rule 57F(13).

A refund claim under Rule 57F(13) of the Central Excise Rules, 1944 cannot be denied on grounds not prescribed by the rule. Objections relating to the form of the deemed credit register, transfer of deemed credit to RG 23A Part II, and absence of certified shipping bill copies were outside the rule's requirements; the transfer was not prohibited, the separate register was only for scrutiny, and a trade notice could not add restrictions. The department was required to verify the drawback position with Customs rather than insist on an extra certification condition. The refund rejection was therefore unsustainable.

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Issues: Whether the refund claim under Rule 57F(13) of the Central Excise Rules, 1944 could be rejected on grounds not specified in that rule, including the manner of maintaining the deemed credit register and the absence of certified shipping bill copies to verify drawback.

Analysis: The refund was claimed under Rule 57F(13) read with the relevant notifications. The rejection was founded on objections regarding opening and closing balances in the deemed credit register, transfer of deemed credit to RG 23A Part II, and non-production of certified shipping bill copies. These objections were found to be outside the requirements of Rule 57F(13). The record also indicated that the statutory conditions of the rule were otherwise satisfied. The Tribunal further held that maintaining a separate deemed credit register was only for scrutiny, that transfer of deemed credit to RG 23A Part II was not prohibited by the rule, and that a trade notice could not restrict such transfer. On the shipping bill objection, the proper course was for the department to verify the matter with Customs rather than insist on a certification requirement not found in the rule.

Conclusion: The rejection of the refund claim was not sustainable and the Revenue's objection failed.

Ratio Decidendi: A refund claim under a taxing rule cannot be denied on grounds that are not prescribed by the rule, and administrative instructions or trade notices cannot add conditions to the statutory entitlement.

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