https://www.taxtmi.com/caselaws?id=334335 A valid certificate issued by the competent authority before clearance of goods and bearing the required signatures satisfied the conditions of Notification No. 108/95-CE. Its production after clearance was treated as a procedural lapse, not a substantive defect, because the certificate remained genuine and acceptable. On that basis, delayed filing did not justify denial of exemption or the consequential refund. The appeal was allowed and the assessee received the benefit of the exemption notification. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 10 Nov 2016 14:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334335 A valid certificate issued by the competent authority before clearance of goods and bearing the required signatures satisfied the conditions of Notification No. 108/95-CE. Its production after clearance was treated as a procedural lapse, not a substantive defect, because the certificate remained genuine and acceptable. On that basis, delayed filing did not justify denial of exemption or the consequential refund. The appeal was allowed and the assessee received the benefit of the exemption notification. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334335