https://www.taxtmi.com/caselaws?id=77353 Refund claims under the exemption notifications were treated as sustainable where the substantive conditions were met: full duty payment, timely taxi registration, refund to the customer, and filing of the refund claim within six months. The intimation regarding availment of credit was regarded as a procedural requirement of a technical nature, so non-compliance with that formality did not defeat the exemption. However, the portion of the refund claim filed beyond limitation remained time barred and was not admissible. en-us Tue, 24 Nov 2009 00:00:00 +0530 Thu, 09 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77353 Refund claims under the exemption notifications were treated as sustainable where the substantive conditions were met: full duty payment, timely taxi registration, refund to the customer, and filing of the refund claim within six months. The intimation regarding availment of credit was regarded as a procedural requirement of a technical nature, so non-compliance with that formality did not defeat the exemption. However, the portion of the refund claim filed beyond limitation remained time barred and was not admissible. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77353