https://www.taxtmi.com/caselaws?id=80325 Notification No. 178/77, as amended, was read as granting exemption to finished excisable goods to the extent duty had already been paid on inputs, and the later trade notices could not narrow that substantive benefit. Procedural non-compliance or delay in following the prescribed refund procedure did not defeat the exemption where duty-paid inputs were in fact used in manufacture and the department was satisfied on that basis. The exemption was construed broadly in favour of enlargement rather than restriction, and the assessee was entitled to cash refund in lieu of set-off, subject to verification of the claims and limitation by the adjudicating authority. en-us Wed, 17 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80325 Notification No. 178/77, as amended, was read as granting exemption to finished excisable goods to the extent duty had already been paid on inputs, and the later trade notices could not narrow that substantive benefit. Procedural non-compliance or delay in following the prescribed refund procedure did not defeat the exemption where duty-paid inputs were in fact used in manufacture and the department was satisfied on that basis. The exemption was construed broadly in favour of enlargement rather than restriction, and the assessee was entitled to cash refund in lieu of set-off, subject to verification of the claims and limitation by the adjudicating authority. Case-Laws Central Excise Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80325