https://www.taxtmi.com/caselaws?id=77331 The tribunal allowed the appellant's refund claim for unutilized Cenvat credit, despite exports occurring after the specified quarter, emphasizing that goods were cleared for export within the prescribed period. The tribunal considered the submission of customs-certified copies of shipping bills as a procedural irregularity that was rectified, holding that substantive claims should not be denied for remediable defects. Minor procedural violations were deemed insufficient to reject the refund claim, leading to the tribunal waiving the pre-deposit requirement and staying the recovery of the alleged erroneous refund pending appeal. en-us Fri, 18 Dec 2009 00:00:00 +0530 Tue, 07 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77331 The tribunal allowed the appellant's refund claim for unutilized Cenvat credit, despite exports occurring after the specified quarter, emphasizing that goods were cleared for export within the prescribed period. The tribunal considered the submission of customs-certified copies of shipping bills as a procedural irregularity that was rectified, holding that substantive claims should not be denied for remediable defects. Minor procedural violations were deemed insufficient to reject the refund claim, leading to the tribunal waiving the pre-deposit requirement and staying the recovery of the alleged erroneous refund pending appeal. Case-Laws Central Excise Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77331