https://www.taxtmi.com/caselaws?id=348357 An exemption notification prescribing a monthly refund procedure and filing deadline required strict compliance, even where the unit was otherwise eligible for the benefit. RT-12 returns could be treated as the required statement only if they actually disclosed a refund claim; returns filed without such a claim did not satisfy the notification. Section 11B of the Central Excise Act, 1944 was held inapplicable to refunds under the notification, but that did not cure the absence of a timely claim. The refund applications filed after several years were therefore time-barred, the departmental appeal succeeded, and rejection of the refunds was restored. en-us Fri, 25 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348357 An exemption notification prescribing a monthly refund procedure and filing deadline required strict compliance, even where the unit was otherwise eligible for the benefit. RT-12 returns could be treated as the required statement only if they actually disclosed a refund claim; returns filed without such a claim did not satisfy the notification. Section 11B of the Central Excise Act, 1944 was held inapplicable to refunds under the notification, but that did not cure the absence of a timely claim. The refund applications filed after several years were therefore time-barred, the departmental appeal succeeded, and rejection of the refunds was restored. Case-Laws Central Excise Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348357