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2018 (9) TMI 566 - HC - Central ExciseEligibility for refund of duty paid - time limitation - refund was rejected on the ground of delay - area based exemption / North Eastern Region - substantial expansion - procedural lapse Held that:- The appellant was first required to prove its eligibility for notified exemptions by establishing that the three industrial units had undertaken substantial expansion of not less than 25% on or before 24th day of December, 1997 and then file every month’s statement of duty paid from the account current to the Assistant Commissioner. And, if these two conditions were fulfilled, the appellant was entitled to refund of the amount of duty paid. As seen above, the appellant has fully established before the Commissioner (Appeals) that the three industrial units had undertaken increase by more than 45.80%, 57% and 27.56% before 24-12-1997. The finding of the Commissioner (Appeals) confirming this position was not questioned by the Revenue in appeals filed before the Tribunal. The eligibility of the appellant for the benefit of exemptions and refund of duty paid stands conclusively proved. 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. Decided in favor of appellant - appeal allowed with cost of ₹ 3000/-.
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