https://www.taxtmi.com/caselaws?id=83336 A claim for proforma credit of countervailing duty was treated as not time-barred where the assessee had filed D-3 intimations within time and had not taken credit unilaterally. The later production of duty-paying documents was regarded as a procedural requirement under the Trade Notice, not a condition that extinguished the claim, and the limitation objection under Section 11B was rejected. The supporting documents and their correlation with the imported goods were nevertheless left for factual verification, so the matter was remanded to the Assistant Collector for that limited purpose. en-us Tue, 14 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83336 A claim for proforma credit of countervailing duty was treated as not time-barred where the assessee had filed D-3 intimations within time and had not taken credit unilaterally. The later production of duty-paying documents was regarded as a procedural requirement under the Trade Notice, not a condition that extinguished the claim, and the limitation objection under Section 11B was rejected. The supporting documents and their correlation with the imported goods were nevertheless left for factual verification, so the matter was remanded to the Assistant Collector for that limited purpose. Case-Laws Central Excise Tue, 14 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83336