https://www.taxtmi.com/caselaws?id=80620 Beneficial exemption under Notification No. 95/79-C.E., as amended, was treated as available where the assessee substantially complied with Rule 56A(7)(i), the input-removal application had been made before permission was granted, and the departmental delay was not attributable to the assessee. The procedural requirements were treated as satisfied because the department had been kept informed and the inputs and receipts were co-relatable. On refund, the claim was held maintainable because it had already been entertained and decided on merits, and the assessee was considered entitled to credit adjustment under Rule 57H or, if that route was unavailable, equivalent cash or cheque relief. en-us Thu, 12 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80620 Beneficial exemption under Notification No. 95/79-C.E., as amended, was treated as available where the assessee substantially complied with Rule 56A(7)(i), the input-removal application had been made before permission was granted, and the departmental delay was not attributable to the assessee. The procedural requirements were treated as satisfied because the department had been kept informed and the inputs and receipts were co-relatable. On refund, the claim was held maintainable because it had already been entertained and decided on merits, and the assessee was considered entitled to credit adjustment under Rule 57H or, if that route was unavailable, equivalent cash or cheque relief. Case-Laws Customs Thu, 12 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80620