https://www.taxtmi.com/caselaws?id=379728 The Tribunal allowed the appeal, holding that the appellant satisfied the substantial expansion criteria under Notification No. 33/99 despite discrepancies in machine numbers. The Tribunal emphasized that the refund claim should not be time-barred and should be entertained based on legal interpretation and substantial compliance with expansion requirements. The judgment set aside previous orders and granted the appellant the refund claimed, highlighting that claims under the notification are not restricted by time limits under Section 11B of the Central Excise Act. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 07:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379728 The Tribunal allowed the appeal, holding that the appellant satisfied the substantial expansion criteria under Notification No. 33/99 despite discrepancies in machine numbers. The Tribunal emphasized that the refund claim should not be time-barred and should be entertained based on legal interpretation and substantial compliance with expansion requirements. The judgment set aside previous orders and granted the appellant the refund claimed, highlighting that claims under the notification are not restricted by time limits under Section 11B of the Central Excise Act. Case-Laws Central Excise Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379728