https://www.taxtmi.com/caselaws?id=366389 The appeal against the rejection of a refund claim for non-compliance with export procedures was dismissed by the Member (Technical). Despite the confirmation of export to Nepal and receipt of payment, failure to adhere to prescribed procedures led to denial of benefits. Citing a Supreme Court decision, strict compliance with notification conditions was emphasized, favoring revenue and maintaining consistency in decisions. The judgment on August 24, 2018, stressed the importance of procedural adherence in availing benefits and the strict application of notification conditions to prevent undue advantage. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 04 Sep 2018 07:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366389 The appeal against the rejection of a refund claim for non-compliance with export procedures was dismissed by the Member (Technical). Despite the confirmation of export to Nepal and receipt of payment, failure to adhere to prescribed procedures led to denial of benefits. Citing a Supreme Court decision, strict compliance with notification conditions was emphasized, favoring revenue and maintaining consistency in decisions. The judgment on August 24, 2018, stressed the importance of procedural adherence in availing benefits and the strict application of notification conditions to prevent undue advantage. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366389