https://www.taxtmi.com/caselaws?id=464046 CESTAT held that conditions in column 4 of the notification are mandatory and satisfied by the appellant, while requirements to file EXP returns (EXP-1/2/3/4) are procedural; therefore delay in indicating shipping bills in EXP-4 cannot justify denial of exemption under the notifications. The tribunal set aside the portion of the impugned order that disallowed the exemption for procedural non-compliance and allowed the appeal, finding the appellant entitled to the benefit of the notification. en-us Mon, 22 Apr 2024 00:00:00 +0530 Mon, 29 Sep 2025 19:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464046 CESTAT held that conditions in column 4 of the notification are mandatory and satisfied by the appellant, while requirements to file EXP returns (EXP-1/2/3/4) are procedural; therefore delay in indicating shipping bills in EXP-4 cannot justify denial of exemption under the notifications. The tribunal set aside the portion of the impugned order that disallowed the exemption for procedural non-compliance and allowed the appeal, finding the appellant entitled to the benefit of the notification. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464046