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2020 (7) TMI 413 - AT - Central ExciseCOD application - Area Based Exemption - Refund of the amount - statutory time limit with statutory condonable period - can the Commissioner or this Tribunal go beyond provisions of statute and condone the delay beyond the condonable limits, where there is a statutory time limit with statutory condonable period? - If the exemption notification provides for exemption subject to some conditions and if one of the conditions required for getting a larger refund has not been fulfilled by the appellant, can the exemption notification be read, ignoring such conditions? - HELD THAT:- On the question of condonable limit for delay in the case of Singh Enterprises vs CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] the Hon’ble Supreme Court has held that where a statutory time limit is fixed for condonation, the delay cannot be condoned beyond the time limit so fixed. Interpretation of the exemption notification - HELD THAT:- There were several views on how exemption notifications must be interpreted i.e., either strictly or liberally. There were judgments taking both views at various levels including by the Hon’ble Apex Court, some case laws viewing exemption notifications strictly and others viewing them liberally. It has also been held in some decisions that beneficial notifications must be viewed liberally and the substantive benefits should not be denied on procedural grounds. It is now well settled that the exemption notification must be strictly construed against the person who is claiming it. In this case, if the appellant wants to claim a higher rate of refund under exemption notification, the condition therein that they should have made an application by 30th of September must be fulfilled. If they were prevented by sufficient cause from making such application the Commissioner could have condoned the delay only up to 30th of October and not beyond. The application was clearly made beyond the condonable time limit and therefore, was correctly rejected - there are no infirmity in the impugned order. Appeal dismissed.
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