https://www.taxtmi.com/caselaws?id=379725 The Tribunal found the appellant eligible for duty refund under Notification No. 20/2007-CE, as compliance with statutory provisions was confirmed by the Range Officer. Despite Departmental contentions on timeliness, the Tribunal held that the appellant's actions aligned with the notification's requirements, emphasizing substantial compliance through duty paid statements. The decision underscored the importance of liberal interpretation of notifications to prevent unjust denial of refunds based on procedural technicalities, ultimately allowing the appeals with consequential relief. en-us Mon, 01 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 07:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379725 The Tribunal found the appellant eligible for duty refund under Notification No. 20/2007-CE, as compliance with statutory provisions was confirmed by the Range Officer. Despite Departmental contentions on timeliness, the Tribunal held that the appellant's actions aligned with the notification's requirements, emphasizing substantial compliance through duty paid statements. The decision underscored the importance of liberal interpretation of notifications to prevent unjust denial of refunds based on procedural technicalities, ultimately allowing the appeals with consequential relief. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379725