https://www.taxtmi.com/caselaws?id=122048 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that no formal refund application under Section 11AB was required for claims under Notification No. 33/99-CE. Refunds were to be determined based on monthly returns filed, as per the notification's requirements. The Tribunal emphasized strict adherence to the notification's timelines for filing refund claims and found that the Revenue's arguments did not align with CBEC instructions. Consequently, the Tribunal rejected the Revenue's appeal and confirmed the Commissioner (Appeals)'s order, allowing the refund claims based on their merits. en-us Tue, 04 Jul 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122048 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that no formal refund application under Section 11AB was required for claims under Notification No. 33/99-CE. Refunds were to be determined based on monthly returns filed, as per the notification's requirements. The Tribunal emphasized strict adherence to the notification's timelines for filing refund claims and found that the Revenue's arguments did not align with CBEC instructions. Consequently, the Tribunal rejected the Revenue's appeal and confirmed the Commissioner (Appeals)'s order, allowing the refund claims based on their merits. Case-Laws Central Excise Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122048