https://www.taxtmi.com/caselaws?id=438126 The court ruled in favor of the appellant, holding that the excise duty refund claim for the period from July 2010 to December 2011 was not time-barred under the exemption notification. The court emphasized that the duty refund should be automatic upon submission of the duty paid statement and that procedural non-compliance should not hinder substantive benefits. The appellant was entitled to the refund of excise duty paid during the specified period, with possible interest, to be processed promptly. The court overturned previous decisions denying the refund claim and disposed of the appeal without costs. en-us Thu, 11 May 2023 00:00:00 +0530 Tue, 23 May 2023 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438126 The court ruled in favor of the appellant, holding that the excise duty refund claim for the period from July 2010 to December 2011 was not time-barred under the exemption notification. The court emphasized that the duty refund should be automatic upon submission of the duty paid statement and that procedural non-compliance should not hinder substantive benefits. The appellant was entitled to the refund of excise duty paid during the specified period, with possible interest, to be processed promptly. The court overturned previous decisions denying the refund claim and disposed of the appeal without costs. Case-Laws Central Excise Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438126