https://www.taxtmi.com/caselaws?id=390925 A conditional exemption-based refund must be claimed in strict compliance with the prescribed procedure; a general RT-12 entry or ambiguous remark cannot substitute for the separate monthly statement required for verification and refund, so the refund claim failed. Refund arising from assessed RT-12 returns also cannot be entertained unless those assessments are first challenged and revised, and because no such challenge was made, the rejection of refund was sustained. en-us Wed, 18 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390925 A conditional exemption-based refund must be claimed in strict compliance with the prescribed procedure; a general RT-12 entry or ambiguous remark cannot substitute for the separate monthly statement required for verification and refund, so the refund claim failed. Refund arising from assessed RT-12 returns also cannot be entertained unless those assessments are first challenged and revised, and because no such challenge was made, the rejection of refund was sustained. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390925