https://www.taxtmi.com/caselaws?id=267806 Refund under Notification No. 41/2007-ST is available only when all notified conditions are satisfied, including filing the claim on a quarterly basis within 60 days from the end of the relevant quarter. A claim made outside that period is not entitled to the exemption benefit, because compliance with the notification's procedural requirements is mandatory. Section 11B of the Central Excise Act, 1944 does not override the specific time limit prescribed by the notification for this exemption-based refund mechanism, and the claim remains barred when the notification condition is not met. en-us Fri, 04 Sep 2015 00:00:00 +0530 Mon, 29 Feb 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267806 Refund under Notification No. 41/2007-ST is available only when all notified conditions are satisfied, including filing the claim on a quarterly basis within 60 days from the end of the relevant quarter. A claim made outside that period is not entitled to the exemption benefit, because compliance with the notification's procedural requirements is mandatory. Section 11B of the Central Excise Act, 1944 does not override the specific time limit prescribed by the notification for this exemption-based refund mechanism, and the claim remains barred when the notification condition is not met. Case-Laws Service Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267806