https://www.taxtmi.com/caselaws?id=97004 Refund of Modvat credit under Rule 57F(4) cannot be refused for procedural lapses where substantive entitlement is established through the relevant accounts. Maintenance of Form IV register was not required when RG-23A records were kept, omission to file RG-23A Part I and II copies with the original claim did not make the refund inadmissible, later filing of those copies did not time-bar the claim, and use of more than one gate pass for an export consignment covered by a separate AR-4 did not constitute a legal breach. The procedural objections were rejected and the refund was held admissible. en-us Thu, 22 Jun 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97004 Refund of Modvat credit under Rule 57F(4) cannot be refused for procedural lapses where substantive entitlement is established through the relevant accounts. Maintenance of Form IV register was not required when RG-23A records were kept, omission to file RG-23A Part I and II copies with the original claim did not make the refund inadmissible, later filing of those copies did not time-bar the claim, and use of more than one gate pass for an export consignment covered by a separate AR-4 did not constitute a legal breach. The procedural objections were rejected and the refund was held admissible. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97004