https://www.taxtmi.com/caselaws?id=123498 Refund of duty could not be denied where the first invoice had been wrongly generated, no goods were actually cleared under it, and the duty paid was in excess. The absence of cancellation of the invoice or prior intimation to the jurisdictional officer was treated as a procedural lapse that did not defeat refund on these facts. The record also showed no evidence that the invoice was used for any other consignment, and any breach of the prescribed procedure could be dealt with separately through penal action. Refund was therefore allowable in respect of the first invoice. en-us Fri, 27 Apr 2007 00:00:00 +0530 Fri, 14 Sep 2012 16:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123498 Refund of duty could not be denied where the first invoice had been wrongly generated, no goods were actually cleared under it, and the duty paid was in excess. The absence of cancellation of the invoice or prior intimation to the jurisdictional officer was treated as a procedural lapse that did not defeat refund on these facts. The record also showed no evidence that the invoice was used for any other consignment, and any breach of the prescribed procedure could be dealt with separately through penal action. Refund was therefore allowable in respect of the first invoice. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123498