https://www.taxtmi.com/caselaws?id=87085 The Tribunal allowed the appeal, granting consequential relief to the appellant, emphasizing that substantive benefits should not be denied based solely on procedural deficiencies. The judgment highlighted the applicability of Section 28 of the Customs Act, 1962 for granting actual refunds in refund matters. en-us Mon, 11 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87085 The Tribunal allowed the appeal, granting consequential relief to the appellant, emphasizing that substantive benefits should not be denied based solely on procedural deficiencies. The judgment highlighted the applicability of Section 28 of the Customs Act, 1962 for granting actual refunds in refund matters. Case-Laws Customs Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87085