https://www.taxtmi.com/caselaws?id=114632 Notification No. 9/2002-C.E. conditions concessional duty and refund on the manufacturer exercising the option in writing before the first clearance, and that option continuing for the financial year. Where no written option is exercised during the relevant period, the exemption cannot be claimed and the omission is not a mere procedural lapse. The document states that the respondents were therefore not entitled to the concessional rate or refund, and the earlier contrary view was inapplicable. en-us Mon, 11 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114632 Notification No. 9/2002-C.E. conditions concessional duty and refund on the manufacturer exercising the option in writing before the first clearance, and that option continuing for the financial year. Where no written option is exercised during the relevant period, the exemption cannot be claimed and the omission is not a mere procedural lapse. The document states that the respondents were therefore not entitled to the concessional rate or refund, and the earlier contrary view was inapplicable. Case-Laws Central Excise Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114632