Substantial Compliance Accepted for Procedural Errors in Import Refunds, But Not for Statutory Prerequisites.

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....The Hon'ble Supreme Court held that a plea of substantial compliance cannot be taken if a clear statutory prerequisite which effectuates the object and purpose of the statute has not been met. However, if the requirements are procedural or directory, not of the "essence" of the thing to be done but given for orderly conduct of business, they may be fulfilled by substantial compliance. The refund claim results from a conditional refund post import. Procedural relaxation can be provided to an importer trader, provided verification is made about the claim. The exemption aims to prevent double benefit by the buyer availing credit. Rejecting a claim due to procedural discrepancies, easily verifiable, would be harsh. The impugned order is set aside, and the appeal is allowed.....