https://www.taxtmi.com/caselaws?id=357670 Refund could not be denied merely because the assessee did not avail a later optional concessional exemption notification. Where the notification granted only a concessional rate and did not create a compulsory exemption scheme, the Revenue could not require the assessee to adopt that concession instead of paying duty at the tariff rate. The assessee had paid duty and claimed refund under the earlier notification after exhausting CENVAT credit, and that claim was held to be maintainable. The rejection of refund on the ground of non-availment of the optional concessional notification was unsustainable and was set aside. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357670 Refund could not be denied merely because the assessee did not avail a later optional concessional exemption notification. Where the notification granted only a concessional rate and did not create a compulsory exemption scheme, the Revenue could not require the assessee to adopt that concession instead of paying duty at the tariff rate. The assessee had paid duty and claimed refund under the earlier notification after exhausting CENVAT credit, and that claim was held to be maintainable. The rejection of refund on the ground of non-availment of the optional concessional notification was unsustainable and was set aside. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357670