https://www.taxtmi.com/caselaws?id=287364 Refund under Notification No. 12/2012-C.E. was considered with reference to the relevant date for limitation, where the claimant obtained the required registering-authority certificate only after amended guidelines permitted issuance of the essentiality certificate on that basis. The refund application was filed after securing the certificate and was treated as filed within one year from the relevant date. The earlier rejection on limitation was not sustainable, and the duty concession was held admissible. en-us Thu, 13 Sep 2018 00:00:00 +0530 Sat, 11 Apr 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287364 Refund under Notification No. 12/2012-C.E. was considered with reference to the relevant date for limitation, where the claimant obtained the required registering-authority certificate only after amended guidelines permitted issuance of the essentiality certificate on that basis. The refund application was filed after securing the certificate and was treated as filed within one year from the relevant date. The earlier rejection on limitation was not sustainable, and the duty concession was held admissible. Case-Laws Central Excise Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287364