https://www.taxtmi.com/caselaws?id=208508 Actual export established under Central Excise supervision and accepted proof of export meant that non-observance of Notification No. 43/2001-C.E. (N.T.) procedure was only a procedural irregularity. The governing principle applied was that substantive export benefit cannot be denied, and duty cannot be recovered, merely for technical non-compliance where the goods' export and identity are undisputed. On that basis, denial of export benefit was not justified and the assessee succeeded. en-us Wed, 10 Mar 2010 00:00:00 +0530 Wed, 18 Jan 2012 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208508 Actual export established under Central Excise supervision and accepted proof of export meant that non-observance of Notification No. 43/2001-C.E. (N.T.) procedure was only a procedural irregularity. The governing principle applied was that substantive export benefit cannot be denied, and duty cannot be recovered, merely for technical non-compliance where the goods' export and identity are undisputed. On that basis, denial of export benefit was not justified and the assessee succeeded. Case-Laws Central Excise Wed, 10 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208508