https://www.taxtmi.com/caselaws?id=95965 Goods covered by an exemption notification for stores used on board Navy ships were held eligible for the benefit notwithstanding the absence of a prior exemption declaration before clearance. The rejection rested only on the fact that the claim had not been made in the classification list earlier, but that omission was not treated as decisive. An exemption claim may be raised at a later stage, and refund under Section 11B cannot be denied solely on the ground that the exemption was not claimed before clearance. The refund claim was therefore allowed on that issue. en-us Mon, 05 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95965 Goods covered by an exemption notification for stores used on board Navy ships were held eligible for the benefit notwithstanding the absence of a prior exemption declaration before clearance. The rejection rested only on the fact that the claim had not been made in the classification list earlier, but that omission was not treated as decisive. An exemption claim may be raised at a later stage, and refund under Section 11B cannot be denied solely on the ground that the exemption was not claimed before clearance. The refund claim was therefore allowed on that issue. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95965