https://www.taxtmi.com/caselaws?id=758826 Refund claims under Serial No. 273 of Notification No. 12/2012-CE were not to be denied merely because the credit entry under Condition 26 was made after six months, as the condition was treated as procedural and the substantive eligibility requirements for the taxi-related concession were otherwise satisfied. The appellate authority also could not sustain rejection on limitation where time bar was not alleged in the show cause notice, and the claims were independently found to have been filed within the relevant period. The refund benefit was therefore restored. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758826 Refund claims under Serial No. 273 of Notification No. 12/2012-CE were not to be denied merely because the credit entry under Condition 26 was made after six months, as the condition was treated as procedural and the substantive eligibility requirements for the taxi-related concession were otherwise satisfied. The appellate authority also could not sustain rejection on limitation where time bar was not alleged in the show cause notice, and the claims were independently found to have been filed within the relevant period. The refund benefit was therefore restored. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758826