https://www.taxtmi.com/caselaws?id=30696 A beneficial exemption notification may be invoked at a later stage if the assessee is otherwise entitled to its benefit, and the authorities must grant the relief when the prescribed conditions are met. The factual findings recorded by the appellate authority showed compliance with the notification requirements, including that the letter of credit was obtained in the buyer's name before export and that the full amount was received in foreign exchange. On that basis, the refund claim was held sustainable and no interference was warranted. en-us Tue, 05 Feb 2008 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30696 A beneficial exemption notification may be invoked at a later stage if the assessee is otherwise entitled to its benefit, and the authorities must grant the relief when the prescribed conditions are met. The factual findings recorded by the appellate authority showed compliance with the notification requirements, including that the letter of credit was obtained in the buyer's name before export and that the full amount was received in foreign exchange. On that basis, the refund claim was held sustainable and no interference was warranted. Case-Laws Central Excise Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30696