https://www.taxtmi.com/caselaws?id=383478 The court ruled in favor of the appellant, setting aside the Appellate Tribunal's decision and restoring the Assistant Commissioner's order denying the refund due to non-compliance with notification conditions. The court emphasized the importance of strict compliance with exemption notification conditions, stating that procedural lapses cannot be overlooked when conditions are deemed mandatory. The judgment highlights that ignorance of the law is not a valid defense in tax matters, reinforcing the principle of strict interpretation of exemption notifications. en-us Tue, 25 Jun 2019 00:00:00 +0530 Tue, 12 Nov 2019 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383478 The court ruled in favor of the appellant, setting aside the Appellate Tribunal's decision and restoring the Assistant Commissioner's order denying the refund due to non-compliance with notification conditions. The court emphasized the importance of strict compliance with exemption notification conditions, stating that procedural lapses cannot be overlooked when conditions are deemed mandatory. The judgment highlights that ignorance of the law is not a valid defense in tax matters, reinforcing the principle of strict interpretation of exemption notifications. Case-Laws Central Excise Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383478