https://www.taxtmi.com/caselaws?id=116842 A mistaken, non-conscious failure to avail SSI exemption was held not to amount to an irrevocable exercise of option under para 2(i) of Notification No. 8/2001-C.E., because the clearances on normal duty arose from a misconception of law. On that basis, the assessee was treated as not barred from claiming the concessional SSI benefit under Notification No. 9/2001-C.E. where Cenvat credit had been availed. The refund claim was not finally decided on merit and was remanded for fresh examination of unjust enrichment. en-us Wed, 23 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116842 A mistaken, non-conscious failure to avail SSI exemption was held not to amount to an irrevocable exercise of option under para 2(i) of Notification No. 8/2001-C.E., because the clearances on normal duty arose from a misconception of law. On that basis, the assessee was treated as not barred from claiming the concessional SSI benefit under Notification No. 9/2001-C.E. where Cenvat credit had been availed. The refund claim was not finally decided on merit and was remanded for fresh examination of unjust enrichment. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116842