https://www.taxtmi.com/caselaws?id=73258 Conditions prescribed in a notification issued under Rule 173H of the Central Excise Rules were mandatory where the rule itself made relief subject to compliance. Prior written intimation and maintenance of a detailed account of returned goods and processing were required, and non-compliance disentitled the assessee to refund because it defeated the verification mechanism built into the scheme. The refund claim was also governed by the statutory six-month limitation under Section 11B of the Central Excises and Salt Act, and that period could not be relaxed. On both grounds, the assessee was held not entitled to refund and the relief granted below was set aside. en-us Fri, 31 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 16:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73258 Conditions prescribed in a notification issued under Rule 173H of the Central Excise Rules were mandatory where the rule itself made relief subject to compliance. Prior written intimation and maintenance of a detailed account of returned goods and processing were required, and non-compliance disentitled the assessee to refund because it defeated the verification mechanism built into the scheme. The refund claim was also governed by the statutory six-month limitation under Section 11B of the Central Excises and Salt Act, and that period could not be relaxed. On both grounds, the assessee was held not entitled to refund and the relief granted below was set aside. Case-Laws Central Excise Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73258