https://www.taxtmi.com/caselaws?id=112897 A statutory excise credit or refund under Rule 56A could not be refused merely because it was not claimed earlier in the classification list, since eligibility to the benefit was not dependent solely on an express prior claim in assessment documents. However, where Rule 56A(2B) required condonation of delay by the Collector, that statutory prerequisite had to be considered first, and final adjudication before that stage was premature. The order denying relief was therefore set aside and the matter remitted for reconsideration after completion of the Rule 56A(2B) process. en-us Tue, 17 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112897 A statutory excise credit or refund under Rule 56A could not be refused merely because it was not claimed earlier in the classification list, since eligibility to the benefit was not dependent solely on an express prior claim in assessment documents. However, where Rule 56A(2B) required condonation of delay by the Collector, that statutory prerequisite had to be considered first, and final adjudication before that stage was premature. The order denying relief was therefore set aside and the matter remitted for reconsideration after completion of the Rule 56A(2B) process. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112897