https://www.taxtmi.com/caselaws?id=253733 The Central Government set aside the Deputy Commissioner's rejection of rebate claims by M/s. Wipro Ltd. for non-submission of duplicate copies of ARE-1 from SEZ authorized officer. Emphasizing that procedural lapses should not deny substantive rights, the Government remanded the case for fresh adjudication, stating that minor procedural infractions should not bar substantial benefits. en-us Mon, 16 Sep 2013 00:00:00 +0530 Tue, 02 Dec 2014 21:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253733 The Central Government set aside the Deputy Commissioner's rejection of rebate claims by M/s. Wipro Ltd. for non-submission of duplicate copies of ARE-1 from SEZ authorized officer. Emphasizing that procedural lapses should not deny substantive rights, the Government remanded the case for fresh adjudication, stating that minor procedural infractions should not bar substantial benefits. Case-Laws Central Excise Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253733