https://www.taxtmi.com/caselaws?id=95011 Exemption under Notification No. 123/81-C.E. could not be denied merely because the CT3 certificate had expired on the date of dispatch, where the certificate was later renewed and the goods were shown to have been received and used by the eligible 100% export oriented unit. The procedural certification requirement in the notification was satisfied in substance, and the expiry of the earlier certificate was not enough to defeat the exemption. On that footing, the refund claim was held maintainable and the departmental challenge failed. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95011 Exemption under Notification No. 123/81-C.E. could not be denied merely because the CT3 certificate had expired on the date of dispatch, where the certificate was later renewed and the goods were shown to have been received and used by the eligible 100% export oriented unit. The procedural certification requirement in the notification was satisfied in substance, and the expiry of the earlier certificate was not enough to defeat the exemption. On that footing, the refund claim was held maintainable and the departmental challenge failed. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95011