https://www.taxtmi.com/caselaws?id=785316 Entitlement to exemption by self-credit under the refund mechanism is addressed where failure to give pre-clearance intimation under the notification is characterized as a procedural, not substantive, noncompliance; such procedural lapse is susceptible to liberal construction and condonation, and the substantial benefit of the exemption cannot be denied on that ground. The procedural requirement in the notification is therefore treated as non-determinative of entitlement, resulting in dismissal of the Revenue appeal against grant of the exemption. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785316 Entitlement to exemption by self-credit under the refund mechanism is addressed where failure to give pre-clearance intimation under the notification is characterized as a procedural, not substantive, noncompliance; such procedural lapse is susceptible to liberal construction and condonation, and the substantial benefit of the exemption cannot be denied on that ground. The procedural requirement in the notification is therefore treated as non-determinative of entitlement, resulting in dismissal of the Revenue appeal against grant of the exemption. Case-Laws Central Excise Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785316