Appellant Secures Central Excise Duty Refund for Pre-GST Goods Returned Post-GST, Despite Procedural Lapse.

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....Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - refund allowed - AT....