https://www.taxtmi.com/caselaws?id=247246 Refund of duty under Rule 173L depends on strict compliance with the prescribed procedure, including proper intimation, maintenance of accounts, separate storage, and timely completion of the return-and-reprocessing process. Where the assessee does not satisfy these statutory and procedural conditions, the refund claim is not admissible and may be rejected. The power to relax compliance under Rule 173L(4) is discretionary and requires a request and recorded reasons; it cannot be treated as automatic or invoked on the assessee's behalf. A distinction between substantive and procedural conditions does not displace the need to comply with the rule on the facts stated. en-us Mon, 22 Jul 2013 00:00:00 +0530 Tue, 06 May 2014 09:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247246 Refund of duty under Rule 173L depends on strict compliance with the prescribed procedure, including proper intimation, maintenance of accounts, separate storage, and timely completion of the return-and-reprocessing process. Where the assessee does not satisfy these statutory and procedural conditions, the refund claim is not admissible and may be rejected. The power to relax compliance under Rule 173L(4) is discretionary and requires a request and recorded reasons; it cannot be treated as automatic or invoked on the assessee's behalf. A distinction between substantive and procedural conditions does not displace the need to comply with the rule on the facts stated. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247246