https://www.taxtmi.com/caselaws?id=82268 The Tribunal set aside the lower authorities' decisions and remanded the case to the original authority for further consideration. The appellant's refund claim for excise duty on Electric Storage Batteries was rejected due to non-compliance with declaration requirements, despite the limitation issue being in favor of the appellant. The Tribunal emphasized the need for proper verification of compliance with notification conditions before denying refund claims, ensuring a fair assessment based on legal provisions and evidence. en-us Wed, 25 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82268 The Tribunal set aside the lower authorities' decisions and remanded the case to the original authority for further consideration. The appellant's refund claim for excise duty on Electric Storage Batteries was rejected due to non-compliance with declaration requirements, despite the limitation issue being in favor of the appellant. The Tribunal emphasized the need for proper verification of compliance with notification conditions before denying refund claims, ensuring a fair assessment based on legal provisions and evidence. Case-Laws Central Excise Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82268