https://www.taxtmi.com/caselaws?id=207369 Refund of duty should not be denied merely because defective inputs were exported back to the original supplier without following the prescribed Central Excise procedure. Where the inputs had already suffered duty on import and the additional duty was reversed on removal for export, rejection of the refund claim solely for not exporting under bond was unjustified. The note records that the lapse was procedural only, with no substantive basis to deny relief, and the refund claim was allowed. en-us Wed, 02 Mar 2011 00:00:00 +0530 Tue, 23 Aug 2011 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207369 Refund of duty should not be denied merely because defective inputs were exported back to the original supplier without following the prescribed Central Excise procedure. Where the inputs had already suffered duty on import and the additional duty was reversed on removal for export, rejection of the refund claim solely for not exporting under bond was unjustified. The note records that the lapse was procedural only, with no substantive basis to deny relief, and the refund claim was allowed. Case-Laws Central Excise Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207369