https://www.taxtmi.com/caselaws?id=370378 Refund under Notification No. 41/2007-ST for export-related services should not be denied where the substantive export conditions are satisfied. The time limit was treated as non-fatal because the amended notification allowed filing within the extended period and the claim otherwise met the mandatory requirements. Omission to mention commission in the shipping bill was regarded as a technical defect only; since the commission had actually been paid and the export-linked entitlement was established, that omission could not justify rejection of the refund. The text thus states that substantive compliance prevails over procedural defects in export refund claims. en-us Mon, 01 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370378 Refund under Notification No. 41/2007-ST for export-related services should not be denied where the substantive export conditions are satisfied. The time limit was treated as non-fatal because the amended notification allowed filing within the extended period and the claim otherwise met the mandatory requirements. Omission to mention commission in the shipping bill was regarded as a technical defect only; since the commission had actually been paid and the export-linked entitlement was established, that omission could not justify rejection of the refund. The text thus states that substantive compliance prevails over procedural defects in export refund claims. Case-Laws Central Excise Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370378