https://www.taxtmi.com/caselaws?id=363039 Refund claims under the notification should not be rejected for minor procedural or clerical defects where substantive conditions are otherwise met. A Chartered Accountant's certificate already on file must be verified before final disposal if it was not examined below, so limited remand was required on that point. Rejection for absence of endorsement on sales invoices was unjustified, following the Larger Bench principle relied on by the assessee. Minor differences in goods description, including omission of a brand name or extra descriptive words, and an inadvertent error in stating the unit of quantity, were held insufficient to defeat refund. en-us Tue, 27 Mar 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363039 Refund claims under the notification should not be rejected for minor procedural or clerical defects where substantive conditions are otherwise met. A Chartered Accountant's certificate already on file must be verified before final disposal if it was not examined below, so limited remand was required on that point. Rejection for absence of endorsement on sales invoices was unjustified, following the Larger Bench principle relied on by the assessee. Minor differences in goods description, including omission of a brand name or extra descriptive words, and an inadvertent error in stating the unit of quantity, were held insufficient to defeat refund. Case-Laws Customs Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363039