https://www.taxtmi.com/caselaws?id=73349 Furnishing the prescribed statement, declaration and chartered accountant's certificate in the notified proforma was a mandatory condition precedent for claiming set-off duty and refund under the exemption scheme. The notifications, read together, required strict compliance with that filing requirement; a mere intention to claim the benefit did not satisfy the prescribed terms. As the statement was filed only on 2-6-1979, relief was unavailable for any earlier period, and the assessee could not claim refund or set-off before that date. en-us Thu, 17 Apr 1986 00:00:00 +0530 Tue, 31 May 2011 12:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73349 Furnishing the prescribed statement, declaration and chartered accountant's certificate in the notified proforma was a mandatory condition precedent for claiming set-off duty and refund under the exemption scheme. The notifications, read together, required strict compliance with that filing requirement; a mere intention to claim the benefit did not satisfy the prescribed terms. As the statement was filed only on 2-6-1979, relief was unavailable for any earlier period, and the assessee could not claim refund or set-off before that date. Case-Laws Central Excise Thu, 17 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73349