https://www.taxtmi.com/caselaws?id=290167 A beneficial exemption notification was held to be satisfied by substantial compliance where the eligible unit established entitlement and furnished duty-paid statements in RT-12 returns. The notification did not require a separate refund application as a condition precedent, so refund could not be denied merely because no separate claim was filed. Procedural delay or non-compliance was also insufficient to defeat the substantive refund right once eligibility was shown. The Tribunal therefore set aside the impugned order and granted refund relief to the assessees. en-us Fri, 10 Aug 2018 00:00:00 +0530 Fri, 11 Sep 2020 17:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290167 A beneficial exemption notification was held to be satisfied by substantial compliance where the eligible unit established entitlement and furnished duty-paid statements in RT-12 returns. The notification did not require a separate refund application as a condition precedent, so refund could not be denied merely because no separate claim was filed. Procedural delay or non-compliance was also insufficient to defeat the substantive refund right once eligibility was shown. The Tribunal therefore set aside the impugned order and granted refund relief to the assessees. Case-Laws Central Excise Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290167