https://www.taxtmi.com/caselaws?id=190489 A revision under Section 35EE of the Central Excise Act was not maintainable for a refund claim arising under Section 11C because such a claim did not fall within the class of orders covered by the revisional jurisdiction. The later rebate claim failed because the assessee did not comply with the mandatory conditions and procedure prescribed in the conditional rebate notification, including production of supporting documents. The doctrine of unjust enrichment was not treated as decisive, but non-compliance with the notification itself was fatal. Relief under a conditional fiscal notification is available only on strict fulfilment of its prescribed requirements. en-us Tue, 15 Dec 2015 00:00:00 +0530 Fri, 17 Feb 2017 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190489 A revision under Section 35EE of the Central Excise Act was not maintainable for a refund claim arising under Section 11C because such a claim did not fall within the class of orders covered by the revisional jurisdiction. The later rebate claim failed because the assessee did not comply with the mandatory conditions and procedure prescribed in the conditional rebate notification, including production of supporting documents. The doctrine of unjust enrichment was not treated as decisive, but non-compliance with the notification itself was fatal. Relief under a conditional fiscal notification is available only on strict fulfilment of its prescribed requirements. Case-Laws Central Excise Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190489