https://www.taxtmi.com/caselaws?id=351015 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner's decision to allow the refund claim. It was determined that the appellant met procedural requirements and provided sufficient evidence of export. The Tribunal emphasized that substantial benefits should not be denied due to procedural lapses and upheld the right to refund unutilized credit under the Cenvat Credit Rules. en-us Tue, 10 Oct 2017 00:00:00 +0530 Fri, 08 Dec 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351015 The Tribunal dismissed the Revenue's appeal and affirmed the Commissioner's decision to allow the refund claim. It was determined that the appellant met procedural requirements and provided sufficient evidence of export. The Tribunal emphasized that substantial benefits should not be denied due to procedural lapses and upheld the right to refund unutilized credit under the Cenvat Credit Rules. Case-Laws Customs Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351015