https://www.taxtmi.com/caselaws?id=125268 Refund-oriented exemption notifications were treated as requiring compliance with substantive conditions, namely full duty payment, timely tax registration, refund to the end customer, and filing the claim within six months, while the intimation of availment of credit and the departmental verification timeline were treated as procedural requirements. The text states that where substantive compliance exists, a technical breach of a procedural condition should not defeat the exemption, especially in the case of beneficial notifications calling for liberal construction. On that basis, a strong prima facie case was found for waiver of pre-deposit and stay of recovery, other than amounts already reversed or debited. en-us Fri, 23 Jan 2009 00:00:00 +0530 Mon, 22 Oct 2012 13:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125268 Refund-oriented exemption notifications were treated as requiring compliance with substantive conditions, namely full duty payment, timely tax registration, refund to the end customer, and filing the claim within six months, while the intimation of availment of credit and the departmental verification timeline were treated as procedural requirements. The text states that where substantive compliance exists, a technical breach of a procedural condition should not defeat the exemption, especially in the case of beneficial notifications calling for liberal construction. On that basis, a strong prima facie case was found for waiver of pre-deposit and stay of recovery, other than amounts already reversed or debited. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125268