https://www.taxtmi.com/caselaws?id=219460 In refund claims under the special additional duty exemption scheme, procedural defects could not justify rejection where the substantive conditions were otherwise shown. A chartered accountant's certificate was not invalid merely because it lacked an audit-style disclaimer, as the later circular relaxed earlier procedural requirements. Absence of an invoice endorsement denying CENVAT credit was treated as a curable procedural lapse and did not by itself bar refund. Non-production of original documents and VAT returns also was not a conclusive ground for outright rejection, because the later circular permitted soft copies and the record could be verified in de novo proceedings. The matter required fresh adjudication after considering the circulars, documents, and evidence. en-us Fri, 17 Feb 2012 00:00:00 +0530 Wed, 03 Oct 2012 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219460 In refund claims under the special additional duty exemption scheme, procedural defects could not justify rejection where the substantive conditions were otherwise shown. A chartered accountant's certificate was not invalid merely because it lacked an audit-style disclaimer, as the later circular relaxed earlier procedural requirements. Absence of an invoice endorsement denying CENVAT credit was treated as a curable procedural lapse and did not by itself bar refund. Non-production of original documents and VAT returns also was not a conclusive ground for outright rejection, because the later circular permitted soft copies and the record could be verified in de novo proceedings. The matter required fresh adjudication after considering the circulars, documents, and evidence. Case-Laws Customs Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219460