https://www.taxtmi.com/caselaws?id=166866 Excise refund or rebate was available only on strict compliance with the prescribed Chapter IX procedure under the Central Excise Rules, 1944, including the required export documentation and formalities; mere registration with the Jute Commissioner did not substitute for those conditions, so the refund claim failed. Delay in filing the appeals before the Tribunal was nevertheless condoned because the initial filing in the wrong forum was bona fide and showed sufficient cause, without wilful neglect. en-us Wed, 28 Dec 1983 00:00:00 +0530 Mon, 10 Nov 2014 17:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166866 Excise refund or rebate was available only on strict compliance with the prescribed Chapter IX procedure under the Central Excise Rules, 1944, including the required export documentation and formalities; mere registration with the Jute Commissioner did not substitute for those conditions, so the refund claim failed. Delay in filing the appeals before the Tribunal was nevertheless condoned because the initial filing in the wrong forum was bona fide and showed sufficient cause, without wilful neglect. Case-Laws Central Excise Wed, 28 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166866