https://www.taxtmi.com/caselaws?id=345788 The Tribunal allowed one appeal and partly allowed another, setting aside findings related to the jurisdiction of the warehouse. It directed a thorough review of the refund claim on its merits, emphasizing compliance with mandatory conditions for duty payment and export of goods. The Tribunal held that procedural rules should not be construed as mandatory if fundamental requirements are met, instructing the Adjudicating Authority to process the claim without technical infractions mentioned in lower authorities' orders. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 03 Oct 2017 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345788 The Tribunal allowed one appeal and partly allowed another, setting aside findings related to the jurisdiction of the warehouse. It directed a thorough review of the refund claim on its merits, emphasizing compliance with mandatory conditions for duty payment and export of goods. The Tribunal held that procedural rules should not be construed as mandatory if fundamental requirements are met, instructing the Adjudicating Authority to process the claim without technical infractions mentioned in lower authorities' orders. Case-Laws Service Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345788