https://www.taxtmi.com/caselaws?id=427541 A refund or exemption claim under Notification No. 33/99-C.E. required strict compliance with the prescribed procedure, including submission of the specified statement and verification by the excise authority; mere filing of RT-12 returns was not enough, so the claim failed on the merits. Section 11B limitation did not govern the notification-based refund scheme, but that did not relax the mandatory conditions attached to the exemption. Concurrent factual findings that the assessee had not proved compliance or produced supporting evidence did not raise a substantial question of law in appeal under Section 35G, so those findings were not open to interference. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 12 Sep 2022 08:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427541 A refund or exemption claim under Notification No. 33/99-C.E. required strict compliance with the prescribed procedure, including submission of the specified statement and verification by the excise authority; mere filing of RT-12 returns was not enough, so the claim failed on the merits. Section 11B limitation did not govern the notification-based refund scheme, but that did not relax the mandatory conditions attached to the exemption. Concurrent factual findings that the assessee had not proved compliance or produced supporting evidence did not raise a substantial question of law in appeal under Section 35G, so those findings were not open to interference. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427541