https://www.taxtmi.com/caselaws?id=374926 Notification No. 56/2002-CE was applied to an expanded unit from the date substantive eligibility conditions were met, because later filing of the expansion claim did not justify curtailing the exemption period. A delayed statement or declaration under the notification was treated as procedural, so it could not defeat refund relief when the substantive conditions were otherwise satisfied and the scheme contemplated verification and sanction of duty paid in cash. The time-bar objection was not upheld, and the exemption and refund were allowed on the basis of substantive compliance. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 13 Feb 2019 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374926 Notification No. 56/2002-CE was applied to an expanded unit from the date substantive eligibility conditions were met, because later filing of the expansion claim did not justify curtailing the exemption period. A delayed statement or declaration under the notification was treated as procedural, so it could not defeat refund relief when the substantive conditions were otherwise satisfied and the scheme contemplated verification and sanction of duty paid in cash. The time-bar objection was not upheld, and the exemption and refund were allowed on the basis of substantive compliance. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374926