https://www.taxtmi.com/caselaws?id=257974 The Government upheld the Order-in-Appeal, allowing rebate claims despite delayed payment of duty and for periods preceding the relevant notification. The decision was supported by CBEC Circulars and a Supreme Court judgment. Non-payment of penalty and interest was deemed unrelated to rebate claims. The department's revision application was rejected, affirming the Commissioner (Appeals)'s decision. en-us Tue, 15 Apr 2014 00:00:00 +0530 Thu, 11 Feb 2016 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257974 The Government upheld the Order-in-Appeal, allowing rebate claims despite delayed payment of duty and for periods preceding the relevant notification. The decision was supported by CBEC Circulars and a Supreme Court judgment. Non-payment of penalty and interest was deemed unrelated to rebate claims. The department's revision application was rejected, affirming the Commissioner (Appeals)'s decision. Case-Laws Central Excise Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257974