https://www.taxtmi.com/caselaws?id=83508 Refund of accumulated Modvat credit could not be refused merely because the claim was filed for the wrong quarter where the exported goods were undisputedly shipped. Although the notification under Rule 57F(3) required the claim to be made in the next quarter, that timing defect was only procedural because the credit would have been admissible in the proper quarter. The claim could therefore be corrected by filing it in the appropriate quarter, and the refund already sanctioned was not liable to be recovered. en-us Thu, 31 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83508 Refund of accumulated Modvat credit could not be refused merely because the claim was filed for the wrong quarter where the exported goods were undisputedly shipped. Although the notification under Rule 57F(3) required the claim to be made in the next quarter, that timing defect was only procedural because the credit would have been admissible in the proper quarter. The claim could therefore be corrected by filing it in the appropriate quarter, and the refund already sanctioned was not liable to be recovered. Case-Laws Central Excise Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83508