Refund Claim Approved Despite Procedural Lapse in Destruction of Goods Without Central Excise Officer Presence.
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....Refund claim - destruction of rejected inputs and expired manufactured goods - rejection of refund on the ground that destruction was not carried out in the presence of Central Excise officer - as such, the benefit, cannot be denied on a mere procedural lapse.....




TaxTMI
TaxTMI