https://www.taxtmi.com/caselaws?id=336522 The Tribunal held that the 10-year exemption period under Notification No. 32/1999-CE should commence from the date of publication, not subsequent inclusion, as commercial production had started earlier. The claim for exemption until 12/2/2012 was dismissed as no 10-year eligibility certificate was required. Erroneously sanctioned refunds could be recovered without appeal, following the Grasim Industries Ltd. decision. The principles of this decision were deemed applicable to refunds under Notification No. 32/1999-CE, leading to demands confirmed against the appellant. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336522 The Tribunal held that the 10-year exemption period under Notification No. 32/1999-CE should commence from the date of publication, not subsequent inclusion, as commercial production had started earlier. The claim for exemption until 12/2/2012 was dismissed as no 10-year eligibility certificate was required. Erroneously sanctioned refunds could be recovered without appeal, following the Grasim Industries Ltd. decision. The principles of this decision were deemed applicable to refunds under Notification No. 32/1999-CE, leading to demands confirmed against the appellant. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336522