https://www.taxtmi.com/caselaws?id=85704 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. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85704 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. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85704