1996 (5) TMI 94

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....ition filed in the Gujarat High Court wherein the order dated 30-4-1991 passed by the Assistant Collector, Central Excise, Bhavnagar, rejecting the appellant's claim for refund of Rs. 18,61,844/- was rejected. This claim for refund was made by the appellant in a Writ Petition on the basis of the notification dated 1-3-1987 issued by the Central Government in exercise of the powers conferred by Rul....

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....e Officer concerned that all the relevant conditions for availing of the credit were fulfilled by the assessee and even so the Excise Officer refused to grant credit." 3. On this finding of the High Court, there could be no basis to allow appellant's claim. The aforesaid notification prescribes certain conditions on the fulfilment of which alone the benefit therein could be availed by the manuf....