Substantial benefit provided in Notifications cannot be denied for procedural lapses

C.C.E. & S.T.-Rajkot Vs Reliance Industries Limited (CESTAT Ahmedabad)

Conclusion: In present facts of the case, while dismissing appeal of the Revenue, the Hon’ble CESTAT observed that substantial benefit provided by Notifications can’t be denied on procedural lapse.

Facts: The brief facts of the case are that the respondent being an SEZ Unit had filed refund claims under

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