https://www.taxtmi.com/caselaws?id=97050 Refund of central excise duty on pack sheets used in a 100% export oriented unit was treated as admissible despite non-compliance with Notification No. 123/81-C.E. procedure, because the procedural lapse arose from departmental cancellation of the CT-3 facility. The goods were actually used in the manufacture of exported products, and the assessee was recognised as a 100% EOU for the relevant period. In these circumstances, the substantive conditions for the exemption benefit were satisfied, and the Department's own conduct could not be used to defeat the refund claim. The impugned order was set aside and refund with consequential relief was directed. en-us Thu, 02 Nov 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97050 Refund of central excise duty on pack sheets used in a 100% export oriented unit was treated as admissible despite non-compliance with Notification No. 123/81-C.E. procedure, because the procedural lapse arose from departmental cancellation of the CT-3 facility. The goods were actually used in the manufacture of exported products, and the assessee was recognised as a 100% EOU for the relevant period. In these circumstances, the substantive conditions for the exemption benefit were satisfied, and the Department's own conduct could not be used to defeat the refund claim. The impugned order was set aside and refund with consequential relief was directed. Case-Laws Central Excise Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97050