https://www.taxtmi.com/caselaws?id=288379 Conditional excise exemptions require strict compliance with the notification's procedure and declarations; a refund claim fails if the assessee cannot show that the goods and conditions squarely fall within the exemption. The article also states that refund in writ jurisdiction remains subject to Section 11B of the Central Excises & Salt Act, 1944, including limitation and the requirement that the duty incidence has not been passed on. It further notes that claims based on mistake of law do not override delay, laches, the statutory refund regime, or the finality of unchallenged levy proceedings. en-us Thu, 07 Mar 1996 00:00:00 +0530 Wed, 03 Jun 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288379 Conditional excise exemptions require strict compliance with the notification's procedure and declarations; a refund claim fails if the assessee cannot show that the goods and conditions squarely fall within the exemption. The article also states that refund in writ jurisdiction remains subject to Section 11B of the Central Excises & Salt Act, 1944, including limitation and the requirement that the duty incidence has not been passed on. It further notes that claims based on mistake of law do not override delay, laches, the statutory refund regime, or the finality of unchallenged levy proceedings. Case-Laws Central Excise Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288379