https://www.taxtmi.com/caselaws?id=91078 The Tribunal ruled in favor of the appellant, granting the refund of duty under Notification No. 123/81-C.E. The appellant successfully argued that despite procedural deviations, the CT-3 Certificate was eventually produced, justifying the refund claim. The Tribunal emphasized that benefits should not be denied for such deviations, especially when the goods were utilized by the 100% E.O.U. The refund was allowed, ensuring the duty burden was not shifted to the consignee. en-us Wed, 07 May 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91078 The Tribunal ruled in favor of the appellant, granting the refund of duty under Notification No. 123/81-C.E. The appellant successfully argued that despite procedural deviations, the CT-3 Certificate was eventually produced, justifying the refund claim. The Tribunal emphasized that benefits should not be denied for such deviations, especially when the goods were utilized by the 100% E.O.U. The refund was allowed, ensuring the duty burden was not shifted to the consignee. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91078