https://www.taxtmi.com/caselaws?id=42553 An exemption notification operated from the date it took effect once the prescribed conditions were met, so the refund or set-off of excise duty could not be defeated merely because departmental processing was delayed. The claim had already been made earlier, and the appellate authority had found that the goods were duty-paid inputs used in manufacture. In that context, the requirement of claiming the benefit at clearance became academic, and section 11B(3) allowed refund where duty became due because of an appellate order without requiring a fresh application. The claim was therefore not barred by limitation, and consequential refund or adjustment was payable. en-us Mon, 03 Apr 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42553 An exemption notification operated from the date it took effect once the prescribed conditions were met, so the refund or set-off of excise duty could not be defeated merely because departmental processing was delayed. The claim had already been made earlier, and the appellate authority had found that the goods were duty-paid inputs used in manufacture. In that context, the requirement of claiming the benefit at clearance became academic, and section 11B(3) allowed refund where duty became due because of an appellate order without requiring a fresh application. The claim was therefore not barred by limitation, and consequential refund or adjustment was payable. Case-Laws Central Excise Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42553