https://www.taxtmi.com/caselaws?id=381484 CESTAT Kolkata held that refund under Notification No. 6/2002-CE could not be denied where naphtha cleared on payment of duty was shown, through depot records, stock statements and jurisdictional verification, to have been received and used in fertilizer manufacture. The substantive condition of the exemption was satisfied in substance, so alleged procedural non-compliance did not defeat entitlement. On the same factual and legal basis, the refund for the subsequent period was also upheld. The assessee's appeal was allowed and the Revenue's appeal rejected. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381484 CESTAT Kolkata held that refund under Notification No. 6/2002-CE could not be denied where naphtha cleared on payment of duty was shown, through depot records, stock statements and jurisdictional verification, to have been received and used in fertilizer manufacture. The substantive condition of the exemption was satisfied in substance, so alleged procedural non-compliance did not defeat entitlement. On the same factual and legal basis, the refund for the subsequent period was also upheld. The assessee's appeal was allowed and the Revenue's appeal rejected. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381484