https://www.taxtmi.com/caselaws?id=88818 Refund claims for reprocessed and re-cleared excisable goods cannot be denied solely for minor procedural defects under Rule 173L where the record otherwise shows departmental verification and corroborative evidence of return, repair, and re-clearance. The principle applied is that the rule serves to satisfy the department and prevent misuse, but incomplete entries in the Form V Register or similar documentation are not fatal when substantial compliance is established. On the facts, endorsements confirmed inspection and verification of the goods, supporting admissibility of the refund claims. en-us Wed, 15 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88818 Refund claims for reprocessed and re-cleared excisable goods cannot be denied solely for minor procedural defects under Rule 173L where the record otherwise shows departmental verification and corroborative evidence of return, repair, and re-clearance. The principle applied is that the rule serves to satisfy the department and prevent misuse, but incomplete entries in the Form V Register or similar documentation are not fatal when substantial compliance is established. On the facts, endorsements confirmed inspection and verification of the goods, supporting admissibility of the refund claims. Case-Laws Central Excise Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88818