https://www.taxtmi.com/caselaws?id=388422 Once eligibility for exemption is established, the benefit should relate back to the date of application rather than a later date fixed after departmental verification. Procedural delay in issuing the certificate cannot postpone substantive exemption where the applicant had complied and the required formalities were completed. The refund claim is also maintainable where the duty burden was reimbursed under the purchase arrangement and was reflected as loans and advances, rather than being passed on to third parties. On that basis, procedural lapses and unjust enrichment did not defeat the refund claim, and the rejection of refund was unsustainable. en-us Thu, 14 Nov 2019 00:00:00 +0530 Fri, 15 Nov 2019 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388422 Once eligibility for exemption is established, the benefit should relate back to the date of application rather than a later date fixed after departmental verification. Procedural delay in issuing the certificate cannot postpone substantive exemption where the applicant had complied and the required formalities were completed. The refund claim is also maintainable where the duty burden was reimbursed under the purchase arrangement and was reflected as loans and advances, rather than being passed on to third parties. On that basis, procedural lapses and unjust enrichment did not defeat the refund claim, and the rejection of refund was unsustainable. Case-Laws Central Excise Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388422