https://www.taxtmi.com/caselaws?id=81356 The court set aside the rejection of a refund claim for non-compliance with Public Notices 276/64 and 71/64, emphasizing that substantive claims should not be denied solely due to procedural lapses. The disagreement centered on the importance of the Steamer Agents' Survey in determining liability for shortage, with the absence of this survey complicating liability assessment. The judgment highlighted the failure to examine the claim on its merits and stressed the need for thorough examination of claims, ultimately remanding the matter for fresh consideration while cautioning to protect revenue interests effectively. en-us Tue, 08 Oct 1991 00:00:00 +0530 Fri, 24 Jun 2011 10:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81356 The court set aside the rejection of a refund claim for non-compliance with Public Notices 276/64 and 71/64, emphasizing that substantive claims should not be denied solely due to procedural lapses. The disagreement centered on the importance of the Steamer Agents' Survey in determining liability for shortage, with the absence of this survey complicating liability assessment. The judgment highlighted the failure to examine the claim on its merits and stressed the need for thorough examination of claims, ultimately remanding the matter for fresh consideration while cautioning to protect revenue interests effectively. Case-Laws Customs Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81356