https://www.taxtmi.com/caselaws?id=100885 Delayed filing of the duty-paid statement did not, by itself, defeat entitlement to refund under Notification No. 33/99-C.E. The notification prescribed the manner and time for filing and verification, but it did not require rejection of a claim solely for late filing where eligibility under the notification was undisputed. The refund claim was also within the normal limitation period under Section 11B of the Central Excise Act, 1944, and the RT-12 returns already showed the duty-paid particulars. The assessee therefore remained entitled to the refund benefit. en-us Mon, 08 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100885 Delayed filing of the duty-paid statement did not, by itself, defeat entitlement to refund under Notification No. 33/99-C.E. The notification prescribed the manner and time for filing and verification, but it did not require rejection of a claim solely for late filing where eligibility under the notification was undisputed. The refund claim was also within the normal limitation period under Section 11B of the Central Excise Act, 1944, and the RT-12 returns already showed the duty-paid particulars. The assessee therefore remained entitled to the refund benefit. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100885