https://www.taxtmi.com/caselaws?id=81339 An excise exemption operating as a set-off for duty already paid on inputs was treated as creating a consequential right to refund of duty paid on the finished product. The refund claim was held not to be barred by limitation under Rule 11 because the claim flowed from prior intimation and the substantive exemption entitlement, rather than from a fresh independent demand. Non-compliance with Rule 173K did not defeat the claim because the notification did not make the benefit conditional on that procedure. The refund consequential to the exemption was therefore directed to be sanctioned and paid. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81339 An excise exemption operating as a set-off for duty already paid on inputs was treated as creating a consequential right to refund of duty paid on the finished product. The refund claim was held not to be barred by limitation under Rule 11 because the claim flowed from prior intimation and the substantive exemption entitlement, rather than from a fresh independent demand. Non-compliance with Rule 173K did not defeat the claim because the notification did not make the benefit conditional on that procedure. The refund consequential to the exemption was therefore directed to be sanctioned and paid. Case-Laws Central Excise Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81339