https://www.taxtmi.com/caselaws?id=421748 Refund under Notification No. 33/99-CE was available only on strict compliance with the notification's prescribed procedure, including timely filing of the monthly statement. The Court held that non-applicability of Section 11B limitation did not excuse breach of mandatory conditions under the exemption-cum-refund scheme. As the claimant failed to establish compliance with Clause 2(a) on the pleadings and findings below, earlier rulings on the same notification did not assist. No substantial question of law arose from the factual findings, and the refund claim was rejected. en-us Wed, 22 Dec 2021 00:00:00 +0530 Wed, 12 Oct 2022 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421748 Refund under Notification No. 33/99-CE was available only on strict compliance with the notification's prescribed procedure, including timely filing of the monthly statement. The Court held that non-applicability of Section 11B limitation did not excuse breach of mandatory conditions under the exemption-cum-refund scheme. As the claimant failed to establish compliance with Clause 2(a) on the pleadings and findings below, earlier rulings on the same notification did not assist. No substantial question of law arose from the factual findings, and the refund claim was rejected. Case-Laws Central Excise Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421748