https://www.taxtmi.com/caselaws?id=216466 The Government found in favor of the applicants, holding that the procedural lapses should not override the substantive evidence of export and duty payment. Emphasizing a liberal interpretation to promote exports, the Government directed the original authority to sanction the rebate claims, setting aside the previous rejections. The case was remanded for further verification of duty deposit particulars and providing a reasonable opportunity of hearing to the applicants. Substantive compliance was prioritized over procedural errors in this judgment. en-us Tue, 31 May 2011 00:00:00 +0530 Thu, 06 Sep 2012 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216466 The Government found in favor of the applicants, holding that the procedural lapses should not override the substantive evidence of export and duty payment. Emphasizing a liberal interpretation to promote exports, the Government directed the original authority to sanction the rebate claims, setting aside the previous rejections. The case was remanded for further verification of duty deposit particulars and providing a reasonable opportunity of hearing to the applicants. Substantive compliance was prioritized over procedural errors in this judgment. Case-Laws Central Excise Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216466