https://www.taxtmi.com/caselaws?id=120706 Refund of duty on clearances to a 100% export-oriented unit could not be denied solely for non-compliance with procedural requirements under the exemption notification where the goods were admittedly covered by the notification and CT-3 certificates had been issued. The Tribunal applied its earlier view that procedural lapses should not defeat substantive entitlement when duty was paid by mistake and the underlying exemption coverage is established. It also held that unjust enrichment had to be examined afresh by the adjudicating authority. The impugned order was set aside and the matter remanded for fresh decision on merits and unjust enrichment. en-us Fri, 08 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 16:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120706 Refund of duty on clearances to a 100% export-oriented unit could not be denied solely for non-compliance with procedural requirements under the exemption notification where the goods were admittedly covered by the notification and CT-3 certificates had been issued. The Tribunal applied its earlier view that procedural lapses should not defeat substantive entitlement when duty was paid by mistake and the underlying exemption coverage is established. It also held that unjust enrichment had to be examined afresh by the adjudicating authority. The impugned order was set aside and the matter remanded for fresh decision on merits and unjust enrichment. Case-Laws Central Excise Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120706