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2015 (12) TMI 1644 - GOVERNMENT OF INDIARefund - No supporting document - No revised application of refund - Notification No. 46/94-C.E. - Unjust enrichment - Held that: - It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein as held by the Apex Court in the case of Government of India v. Indian Tobacco Association - [2005 (8) TMI 113 - SUPREME COURT OF INDIA]; Union of India v. Dharamendra Textile Processors - [2008 (9) TMI 52 - SUPREME COURT]. Government observes that the point which needs to be emphasized is that when the applicant seeks rebate under Notification No. 46/1994-N.T., dated 22-9-1994, which prescribes compliance of certain conditions, the same cannot be ignored - Government finds that there is no provisions under Rule 18 of Central Excise Rules, 2002 for condonation of non-compliance with the conditions and procedure laid down in the notification allowing rebate under said rule. Government therefore, holds that the original authority has rightly rejected the claims filed by the applicant for not giving break up of amounts claimed for the respective periods and the provisions under which claim made; non-submission of proper documents; and not following the procedure laid down under Para (ii) and Para (vi) of Notification No. 46/94-C.E. (N.T.), dated 22-9-1998 for the period 18-9-1998 to 15-10-1998 - Application revision rejected.
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