https://www.taxtmi.com/caselaws?id=433526 A unit found entitled on merits to area-based excise exemption under Notification No. 50/2003-CE qualified as an "eligible unit" for budgetary support under the GST transition Scheme. The Court read the Scheme to require prior eligibility under the specified exemption and availing of that exemption immediately before 01.07.2017, but held that a unit could not be denied support merely because the Revenue had disputed the exemption and duty had been paid under protest. Since the exemption claim had been upheld by appellate orders and refund had been sanctioned, the unit satisfied the Scheme conditions and was entitled to budgetary support and online registration for claims. en-us Tue, 31 Jan 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433526 A unit found entitled on merits to area-based excise exemption under Notification No. 50/2003-CE qualified as an "eligible unit" for budgetary support under the GST transition Scheme. The Court read the Scheme to require prior eligibility under the specified exemption and availing of that exemption immediately before 01.07.2017, but held that a unit could not be denied support merely because the Revenue had disputed the exemption and duty had been paid under protest. Since the exemption claim had been upheld by appellate orders and refund had been sanctioned, the unit satisfied the Scheme conditions and was entitled to budgetary support and online registration for claims. Case-Laws Central Excise Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433526