https://www.taxtmi.com/caselaws?id=47919 Rule 156B of the Central Excise Rules, 1944 required a re-warehousing certificate within 90 days of removal, subject to extension by the Commissioner. The text explains that the rule also contemplated payment of duty followed by refund if the certificate was produced later. On that reading, delayed filing of the certificate did not defeat the exemption from excise duty on supplies to a 100% Export Oriented Unit, so long as the certificate was ultimately furnished. The operative point is that belated compliance could still satisfy the rule and could not, by itself, justify denial of the exemption. en-us Mon, 10 Jul 2006 00:00:00 +0530 Sat, 31 Jul 2010 16:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47919 Rule 156B of the Central Excise Rules, 1944 required a re-warehousing certificate within 90 days of removal, subject to extension by the Commissioner. The text explains that the rule also contemplated payment of duty followed by refund if the certificate was produced later. On that reading, delayed filing of the certificate did not defeat the exemption from excise duty on supplies to a 100% Export Oriented Unit, so long as the certificate was ultimately furnished. The operative point is that belated compliance could still satisfy the rule and could not, by itself, justify denial of the exemption. Case-Laws Central Excise Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47919