https://www.taxtmi.com/caselaws?id=73154 Rebate under Notification No. 108/78-C.E. remains available where the required quantified certificate under Notification No. 36/76-C.E. was not issued for the relevant period before that earlier notification was rescinded. An earlier application for certification or a general certificate indicating free-sale percentage does not establish quantified entitlement for the disputed year and cannot, by itself, bar relief under the later notification. The rejection of rebate on the basis that the earlier notification disqualified the claim was treated as incorrect, requiring grant of relief under Notification No. 108/78-C.E. en-us Tue, 09 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73154 Rebate under Notification No. 108/78-C.E. remains available where the required quantified certificate under Notification No. 36/76-C.E. was not issued for the relevant period before that earlier notification was rescinded. An earlier application for certification or a general certificate indicating free-sale percentage does not establish quantified entitlement for the disputed year and cannot, by itself, bar relief under the later notification. The rejection of rebate on the basis that the earlier notification disqualified the claim was treated as incorrect, requiring grant of relief under Notification No. 108/78-C.E. Case-Laws Central Excise Tue, 09 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73154