https://www.taxtmi.com/caselaws?id=280474 Refund claims under an exemption or refund notification scheme should not be denied merely because the application was filed late where substantive eligibility is otherwise established. The Tribunal noted that the adjudicating authority had already sanctioned the refund, and the appellate rejection rested substantially on limitation alone. It followed the binding view that procedural delay in complying with refund formalities cannot defeat the underlying entitlement when the exemption conditions are otherwise met. On those facts, the refund was not to be treated as time-barred and the assessee remained entitled to the refund. en-us Fri, 31 Aug 2018 00:00:00 +0530 Tue, 07 May 2019 06:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280474 Refund claims under an exemption or refund notification scheme should not be denied merely because the application was filed late where substantive eligibility is otherwise established. The Tribunal noted that the adjudicating authority had already sanctioned the refund, and the appellate rejection rested substantially on limitation alone. It followed the binding view that procedural delay in complying with refund formalities cannot defeat the underlying entitlement when the exemption conditions are otherwise met. On those facts, the refund was not to be treated as time-barred and the assessee remained entitled to the refund. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280474