https://www.taxtmi.com/caselaws?id=760664 CESTAT Chennai dismissed the appellant's refund claim under N/N. 41/2012-ST for non-compliance with procedural requirements. The appellant failed to register with Central Excise Department, register service tax code and bank account with customs, and make proper declarations in shipping bills. The tribunal held these conditions were essential for verification and preventing revenue abuse. Citing SC precedent in Mahaan Dairies case, the tribunal emphasized strict compliance with notification terms is mandatory for claiming benefits, ruling the lower authority's rejection was reasonable and proper. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760664 CESTAT Chennai dismissed the appellant's refund claim under N/N. 41/2012-ST for non-compliance with procedural requirements. The appellant failed to register with Central Excise Department, register service tax code and bank account with customs, and make proper declarations in shipping bills. The tribunal held these conditions were essential for verification and preventing revenue abuse. Citing SC precedent in Mahaan Dairies case, the tribunal emphasized strict compliance with notification terms is mandatory for claiming benefits, ruling the lower authority's rejection was reasonable and proper. Case-Laws Customs Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760664