https://www.taxtmi.com/caselaws?id=106036 A refund notification granting relief to eligible assessees in a specified area was treated as operating on a suo motu basis, so a separate refund application under Section 11B of the Central Excise Act, 1944 was not required. Delay in the department's receipt of duty payment statements did not by itself defeat the refund entitlement where the statements had already been furnished to the superintendent. The key consideration was eligibility under the notification, not the timing of internal departmental processing, and belated receipt by the Assistant Commissioner's office could not extinguish the benefit. en-us Thu, 31 May 2001 00:00:00 +0530 Mon, 12 Mar 2012 13:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106036 A refund notification granting relief to eligible assessees in a specified area was treated as operating on a suo motu basis, so a separate refund application under Section 11B of the Central Excise Act, 1944 was not required. Delay in the department's receipt of duty payment statements did not by itself defeat the refund entitlement where the statements had already been furnished to the superintendent. The key consideration was eligibility under the notification, not the timing of internal departmental processing, and belated receipt by the Assistant Commissioner's office could not extinguish the benefit. Case-Laws Central Excise Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106036