https://www.taxtmi.com/caselaws?id=72623 A declaration filed under Notification No. 178/77, as amended, could be treated as a refund claim for the relevant past period because the notification did not require exemption to be claimed only at clearance or bar later refund. The declaration set out the actual quantity of duty-paid inputs used in manufacture and was supported by the required certification, so it substantively established entitlement to relief rather than serving as a mere procedural formality. The later formal refund application was only a continuation of that claim. The earlier departmental order was distinguished on its facts, and the refund denial was held unsustainable. en-us Mon, 24 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72623 A declaration filed under Notification No. 178/77, as amended, could be treated as a refund claim for the relevant past period because the notification did not require exemption to be claimed only at clearance or bar later refund. The declaration set out the actual quantity of duty-paid inputs used in manufacture and was supported by the required certification, so it substantively established entitlement to relief rather than serving as a mere procedural formality. The later formal refund application was only a continuation of that claim. The earlier departmental order was distinguished on its facts, and the refund denial was held unsustainable. Case-Laws Central Excise Mon, 24 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72623