https://www.taxtmi.com/caselaws?id=218625 Refund entitlement for aviation fuel supplied to foreign-bound flights could not be denied merely for procedural non-compliance where reliable material showed that the substantive conditions of the exemption were met. The analysis stressed that prescribed documentation defects do not defeat a claim if the underlying statutory or notification-based requirements are otherwise established. Because the dispute was heavily factual and the existing record required fuller appraisal, the matter was remitted to the revisional authority for fresh consideration on merits, with directions to examine the evidence and decide the refund claim afresh. en-us Thu, 15 Dec 2011 00:00:00 +0530 Wed, 21 Nov 2012 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218625 Refund entitlement for aviation fuel supplied to foreign-bound flights could not be denied merely for procedural non-compliance where reliable material showed that the substantive conditions of the exemption were met. The analysis stressed that prescribed documentation defects do not defeat a claim if the underlying statutory or notification-based requirements are otherwise established. Because the dispute was heavily factual and the existing record required fuller appraisal, the matter was remitted to the revisional authority for fresh consideration on merits, with directions to examine the evidence and decide the refund claim afresh. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218625