https://www.taxtmi.com/caselaws?id=1373 The Tribunal allowed the appeal against the rejection of the cash refund claim for Cenvat credit on exported goods. It emphasized that procedural lapses should not hinder legitimate refund claims when export and credit usage are established, highlighting the importance of adhering to substantive requirements over procedural technicalities in such cases. en-us Thu, 25 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1373 The Tribunal allowed the appeal against the rejection of the cash refund claim for Cenvat credit on exported goods. It emphasized that procedural lapses should not hinder legitimate refund claims when export and credit usage are established, highlighting the importance of adhering to substantive requirements over procedural technicalities in such cases. Case-Laws Central Excise Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1373