Substantive compliance over technical lapse: refund cannot be denied where records adequately show reprocessing and no misuse is apparent.

Refund under a procedural excise provision could not be denied merely because Form V did not contain the precise reprocessing details, where the record otherwise showed that the goods were received back under D-3 declaration, reprocessed by regrinding, and reissued. The procedural requirement was aimed at enabling verification that the facility was not misused, and the available particulars of goods, batches and processing were sufficient to establish substantive compliance. A minor omission in the register was treated as technical only, so it did not defeat an otherwise admissible refund claim.

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Issues: Whether refund under Rule 173L could be denied for non-mention of the precise reprocessing details in Form V Register when the substantive requirements were otherwise met.

Analysis: The claim concerned goods received back under D-3 declaration and reprocessed by regrinding before reissue. The record showed the relevant particulars of the goods, batches and reprocessing, and the purpose of the procedural requirement was to enable the officer to satisfy himself that the facility was not misused. Where the available record reasonably established the reprocessing undertaken, strict insistence on complete Form V particulars was treated as a procedural matter. The order below had already found compliance in substance, and no ground existed to upset that finding on a mere technical objection.

Conclusion: The refund could not be denied on the ground of the procedural omission, and the assessee was entitled to the refund.

Final Conclusion: The appeal failed because substantive compliance with the refund procedure was sufficient and a minor procedural lapse did not defeat an otherwise admissible claim.

Ratio Decidendi: A refund claim under a procedural excise provision cannot be rejected for a technical defect where the material on record shows substantive compliance and adequately guards against misuse.

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