https://www.taxtmi.com/caselaws?id=54501 Refund of deemed credit was upheld where the assessee had filed the prescribed declaration and maintained a separate deemed credit register, because procedural lapses under the exemption notifications did not defeat substantive entitlement once eligibility was otherwise undisputed. The Tribunal accepted factual verification that the credit remained unutilised during the relevant quarters, and treated missing endorsement or original register extract as non-fatal. It also noted that the disputed AR4 could be verified by the proper authority, with refund to follow if export was established. Relief was denied only to the extent of the claim found time-barred. en-us Thu, 21 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54501 Refund of deemed credit was upheld where the assessee had filed the prescribed declaration and maintained a separate deemed credit register, because procedural lapses under the exemption notifications did not defeat substantive entitlement once eligibility was otherwise undisputed. The Tribunal accepted factual verification that the credit remained unutilised during the relevant quarters, and treated missing endorsement or original register extract as non-fatal. It also noted that the disputed AR4 could be verified by the proper authority, with refund to follow if export was established. Relief was denied only to the extent of the claim found time-barred. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54501