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2018 (8) TMI 1980 - AT - Central ExciseRefund claim - Area Based Exemption available under N/N. 20/2007 dt. 25/4/2007 - rejection of refund on the ground of time limitation - case of appellant is that at the time of beginning of the Financial Year the option was required to be made and accordingly they filed the exemption claim under the said Notification vide letter dt. 2/04/2014 which was granted to them vide letter dt. 30/06/2016. HELD THAT:- On perusal of the impugned order, we find that the Lower Appellate Authority has rejected the appeals by relying on the decision of the Tribunal in the case of VERNERPUR TEA ESTATE, COMMISSIONER OF C. EX & S. TAX, GUWAHATI AND DIBRUGARH VERSUS COMMISSIONER OF CENTRAL EXCISE & S. TAX, SHILLONG AND M/S. TYROON TEA ESTATE, M/S. BOKEL TEA ESTATE, M/S. HATTIALI TEA ESTATE, M/S. MUTTUCK TEA ESTATE. [2016 (4) TMI 17 - CESTAT KOLKATA] - In the above case, the assessee filed appeal before the Hon’ble Guwahati High Court in VERNERPUR TEA ESTATE OWNED BY CACHAR NATIVE JOINT STOCK CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SHILLONG [2018 (2) TMI 1883 - GAUHATI HIGH COURT] whereby the Hon’ble High Court allowed the appeal by setting aside the order of the Tribunal. The Hon’ble High Court has held that The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Even otherwise, it is well settled law that non-following of procedural requirement cannot deny the substantive benefit, otherwise available to the assessee. Appeal allowed - decided in favor of appellant.
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