https://www.taxtmi.com/caselaws?id=249743 The Tribunal allowed the appeal, citing precedents that procedural lapses like non-renewal of the Letter of Undertaking should not impede legitimate refund claims. Emphasizing the importance of material use for export, the decision underscored that procedural requirements should not obstruct valid refund claims. Legitimate claims for refund should not be denied due to procedural lapses when material use for export is established, as illustrated in the case. en-us Wed, 05 Mar 2014 00:00:00 +0530 Wed, 26 Nov 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249743 The Tribunal allowed the appeal, citing precedents that procedural lapses like non-renewal of the Letter of Undertaking should not impede legitimate refund claims. Emphasizing the importance of material use for export, the decision underscored that procedural requirements should not obstruct valid refund claims. Legitimate claims for refund should not be denied due to procedural lapses when material use for export is established, as illustrated in the case. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249743