https://www.taxtmi.com/caselaws?id=357529 The appellant was initially denied a refund of duty under a full exemption notification for excisable goods due to not procuring a required certificate before clearance, resulting in the payment of duty. Despite later obtaining and submitting the certificate, the refund claim was rejected. However, the Tribunal ruled in favor of the appellant, emphasizing that exemption eligibility should not be denied solely based on the timing of certificate submission. The Tribunal allowed the appeal, granting the appellant the refund subject to verification by the Original Authority, citing relevant precedents. en-us Mon, 12 Feb 2018 00:00:00 +0530 Sat, 24 Mar 2018 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357529 The appellant was initially denied a refund of duty under a full exemption notification for excisable goods due to not procuring a required certificate before clearance, resulting in the payment of duty. Despite later obtaining and submitting the certificate, the refund claim was rejected. However, the Tribunal ruled in favor of the appellant, emphasizing that exemption eligibility should not be denied solely based on the timing of certificate submission. The Tribunal allowed the appeal, granting the appellant the refund subject to verification by the Original Authority, citing relevant precedents. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357529