TMI Blog1996 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Rule 57K of the Central Excise Rules, 1944. By tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 manufacturers. The very first condition is prescribed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification itself. There can be no doubt that the concessional benefit claimed under the notification can be availed only in the manner prescribed therein and on fulfilment of the conditions specified in the notification for this purpose. 5. The non-compliance of this essential condition itself is sufficient to sustain the dismissal of the appellant's claim on merits and consequently the Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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