https://www.taxtmi.com/caselaws?id=174764 The court upheld the dismissal of the rebate claim by the Commissioner of Central Excise (Appeals) as the petitioner failed to comply with the mandatory conditions outlined in the Notification. The petitioner's inability to meet the requirements for filing a declaration and verifying the input-output ratio resulted in the denial of the rebate claim. Despite arguing that the conditions were not obligatory, the court emphasized the necessity of fulfilling these prerequisites for rebate eligibility. Consequently, the court dismissed the Writ Petition, affirming the denial of the claim due to the petitioner's non-compliance with essential conditions. en-us Mon, 22 Apr 2013 00:00:00 +0530 Thu, 10 Dec 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174764 The court upheld the dismissal of the rebate claim by the Commissioner of Central Excise (Appeals) as the petitioner failed to comply with the mandatory conditions outlined in the Notification. The petitioner's inability to meet the requirements for filing a declaration and verifying the input-output ratio resulted in the denial of the rebate claim. Despite arguing that the conditions were not obligatory, the court emphasized the necessity of fulfilling these prerequisites for rebate eligibility. Consequently, the court dismissed the Writ Petition, affirming the denial of the claim due to the petitioner's non-compliance with essential conditions. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174764