https://www.taxtmi.com/highlights?id=57281 Refund claim - amount paid during the investigation - When a specific provision is available in the statute covering the specific cases, it is the duty to examine whether a claim falls under such specific provision and if so, then such claims should necessarily comply with the conditions prescribed thereunder. - AT en-us Tue, 23 Mar 2021 11:46:33 +0530 Tue, 23 Mar 2021 11:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57281 Refund claim - amount paid during the investigation - When a specific provision is available in the statute covering the specific cases, it is the duty to examine whether a claim falls under such specific provision and if so, then such claims should necessarily comply with the conditions prescribed thereunder. - AT Highlights Central Excise Tue, 23 Mar 2021 11:46:33 +0530 https://www.taxtmi.com/highlights?id=57281