https://www.taxtmi.com/caselaws?id=219418 The Tribunal dismissed the appeal, upholding the rejection of the refund claim based on Notification No. 130/83-C.E., dated 27-4-1983. The appellant's failure to claim the exemption during the disputed period and the rejection of the subsequent classification list were crucial factors. Since the 1992 classification list was rejected without appeal, the Assistant Commissioner's decision became final. Referring to a Supreme Court judgment, the Tribunal held that the refund claim could not be entertained due to the appellant's non-compliance with the mandatory requirement of filing and obtaining approval for the classification list during the disputed period. en-us Wed, 09 May 2012 00:00:00 +0530 Tue, 30 Oct 2012 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219418 The Tribunal dismissed the appeal, upholding the rejection of the refund claim based on Notification No. 130/83-C.E., dated 27-4-1983. The appellant's failure to claim the exemption during the disputed period and the rejection of the subsequent classification list were crucial factors. Since the 1992 classification list was rejected without appeal, the Assistant Commissioner's decision became final. Referring to a Supreme Court judgment, the Tribunal held that the refund claim could not be entertained due to the appellant's non-compliance with the mandatory requirement of filing and obtaining approval for the classification list during the disputed period. Case-Laws Central Excise Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219418