https://www.taxtmi.com/caselaws?id=438126 An exemption notification providing a self-executing excise refund mechanism could not be defeated by insistence on a separate formal refund application where the manufacturer had already submitted monthly duty-paid statements and the department had verified the records. The notification required the statement to be filed by the 7th of the next month and placed verification and refund duties on the excise authority by the 15th, but it did not prescribe any additional refund formality. The commentary applies the principle that procedural lapse cannot override a substantive exemption benefit, particularly when the scheme is intended to promote industrial development. A contrary revenue decision was treated as fact-specific and not controlling. 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 An exemption notification providing a self-executing excise refund mechanism could not be defeated by insistence on a separate formal refund application where the manufacturer had already submitted monthly duty-paid statements and the department had verified the records. The notification required the statement to be filed by the 7th of the next month and placed verification and refund duties on the excise authority by the 15th, but it did not prescribe any additional refund formality. The commentary applies the principle that procedural lapse cannot override a substantive exemption benefit, particularly when the scheme is intended to promote industrial development. A contrary revenue decision was treated as fact-specific and not controlling. Case-Laws Central Excise Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438126