https://www.taxtmi.com/caselaws?id=364537 A seven-day delay in filing the statement prescribed under Notification No. 56/2002-CE did not forfeit the assessee's entitlement to self credit and refund. The Tribunal treated the filing deadline as a procedural requirement, not a substantive eligibility condition, and held that belated compliance with such formalities does not defeat exemption benefit where the assessee is otherwise eligible. Because the denial rested only on delayed submission, the refusal of benefit was unsustainable and the assessee retained the notification relief. en-us Thu, 05 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364537 A seven-day delay in filing the statement prescribed under Notification No. 56/2002-CE did not forfeit the assessee's entitlement to self credit and refund. The Tribunal treated the filing deadline as a procedural requirement, not a substantive eligibility condition, and held that belated compliance with such formalities does not defeat exemption benefit where the assessee is otherwise eligible. Because the denial rested only on delayed submission, the refusal of benefit was unsustainable and the assessee retained the notification relief. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364537