https://www.taxtmi.com/caselaws?id=80025 Non-compliance with Chapter X procedure was held not fatal to a refund claim under Notification No. 239/86 where the parts were actually used as original equipment in a Chapter 87 vehicle factory, the recipient held the requisite licence, and the procedural lapses were technical. The record showed substantial compliance with the notification conditions, no revenue loss, and prior use of the same procedure, while the notification was received only on the date of clearance. The refund application was therefore remanded for reconsideration on merits, applying the principle that technical omissions should not defeat the substantive benefit when intended end-use is established. en-us Thu, 27 Apr 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80025 Non-compliance with Chapter X procedure was held not fatal to a refund claim under Notification No. 239/86 where the parts were actually used as original equipment in a Chapter 87 vehicle factory, the recipient held the requisite licence, and the procedural lapses were technical. The record showed substantial compliance with the notification conditions, no revenue loss, and prior use of the same procedure, while the notification was received only on the date of clearance. The refund application was therefore remanded for reconsideration on merits, applying the principle that technical omissions should not defeat the substantive benefit when intended end-use is established. Case-Laws Central Excise Thu, 27 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80025