https://www.taxtmi.com/caselaws?id=52306 Refund of unutilised deemed Modvat credit under Rule 57F(13) and Notification No. 85/87-C.E. was subject to mandatory conditions, including production of original export proof and RG-23A extracts before the jurisdictional officer within six months under Section 11B. The claim could not be treated as an ordinary refund outside the notification. Because the claimant did not furnish the required original documents and a substantial part of the claim was filed beyond the statutory limitation from the date of export, the prescribed conditions were not met and the refund was rejected. en-us Thu, 09 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52306 Refund of unutilised deemed Modvat credit under Rule 57F(13) and Notification No. 85/87-C.E. was subject to mandatory conditions, including production of original export proof and RG-23A extracts before the jurisdictional officer within six months under Section 11B. The claim could not be treated as an ordinary refund outside the notification. Because the claimant did not furnish the required original documents and a substantial part of the claim was filed beyond the statutory limitation from the date of export, the prescribed conditions were not met and the refund was rejected. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52306