https://www.taxtmi.com/caselaws?id=280471 The High Court ruled in favor of the appellant in a case involving the interpretation of Notification No.33/99-CE dated 8.07.1999, granting exemptions to new industrial units in the North Eastern Region. The appellant's refund claim for excise duty was initially denied due to procedural delays, but the Court held that the submission of duty paid statements in RT-12 returns constituted substantial compliance. Emphasizing the need to interpret such provisions liberally to support industrial growth, the Court overturned the denial of benefits based on procedural grounds, allowing the appeal and awarding costs to the appellant. en-us Tue, 20 Feb 2018 00:00:00 +0530 Tue, 07 May 2019 06:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280471 The High Court ruled in favor of the appellant in a case involving the interpretation of Notification No.33/99-CE dated 8.07.1999, granting exemptions to new industrial units in the North Eastern Region. The appellant's refund claim for excise duty was initially denied due to procedural delays, but the Court held that the submission of duty paid statements in RT-12 returns constituted substantial compliance. Emphasizing the need to interpret such provisions liberally to support industrial growth, the Court overturned the denial of benefits based on procedural grounds, allowing the appeal and awarding costs to the appellant. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280471