https://www.taxtmi.com/caselaws?id=114957 Refund of duty on inputs used in exported goods could not be denied merely because the assessee was not registered with Central Excise or had not strictly followed notification procedures. The export of goods was proved by bills of lading, the use of duty-paid inputs in manufacture was established, and the quantity claimed was accepted. In that setting, the Tribunal applied the principle that substantive benefit under an exemption or refund scheme cannot be defeated by mere procedural non-compliance when entitlement and actual export are otherwise proved. en-us Wed, 02 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 15:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114957 Refund of duty on inputs used in exported goods could not be denied merely because the assessee was not registered with Central Excise or had not strictly followed notification procedures. The export of goods was proved by bills of lading, the use of duty-paid inputs in manufacture was established, and the quantity claimed was accepted. In that setting, the Tribunal applied the principle that substantive benefit under an exemption or refund scheme cannot be defeated by mere procedural non-compliance when entitlement and actual export are otherwise proved. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114957