https://www.taxtmi.com/caselaws?id=358977 Where two exemption notifications were available on the same facts, the assessee could validly choose the notification under which refund was claimed, and that choice could not be denied merely because a later notification also applied. The Revenue's attempt to compel application of the later notification based on the date of commencement of commercial production was rejected, and no substantial question of fact or law was shown to disturb the finding. The assessee was therefore entitled to the benefit of Notification No. 56/2002-CE, and the Revenue's challenge failed. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 23 Apr 2018 07:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358977 Where two exemption notifications were available on the same facts, the assessee could validly choose the notification under which refund was claimed, and that choice could not be denied merely because a later notification also applied. The Revenue's attempt to compel application of the later notification based on the date of commencement of commercial production was rejected, and no substantial question of fact or law was shown to disturb the finding. The assessee was therefore entitled to the benefit of Notification No. 56/2002-CE, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358977