https://www.taxtmi.com/caselaws?id=470817 Delayed filing of the monthly duty-payment statement under Notification No. 01/2010-C.E. is a procedural lapse and does not defeat an area-based exemption refund where the manufacturer satisfies the substantive eligibility conditions and provides the duty-payment particulars supporting the claim. The filing timeline regulates administration of the refund scheme rather than determining entitlement. Denial of the area-based incentive solely because the statement was furnished late is unwarranted; the refund remains available despite belated compliance. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470817 Delayed filing of the monthly duty-payment statement under Notification No. 01/2010-C.E. is a procedural lapse and does not defeat an area-based exemption refund where the manufacturer satisfies the substantive eligibility conditions and provides the duty-payment particulars supporting the claim. The filing timeline regulates administration of the refund scheme rather than determining entitlement. Denial of the area-based incentive solely because the statement was furnished late is unwarranted; the refund remains available despite belated compliance. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470817