Refund entitlement for SEZ supplies upheld despite endorsement delays and technical defects; limitation treated as directory.
A refund claim for IGST on supplies to SEZ units should not be denied solely for delay or technical defects in export endorsements when delays arise from the authorized officer and the goods have reached the SEZ with tax remitted. The endorsement need not state authorized operations retrospectively. Procedural rules permit rectification and refiling of refund applications, limitation provisions are to be treated as directory in this context, and notifications excluding periods from limitation computation support allowance of genuine claims; minor documentary mismatches can be corrected by revised statements.