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2017 (1) TMI 487 - AT - Central ExciseRefund claim - denial on the ground that there is no proof of export and that appellant cleared the goods without ARE-I, and thus failed to comply with the procedure prescribed in N/N. 42/2001-C.E. (N.T.), dated 26-6-2001 - Held that: - It is settled law that procedural infractions of notifications/circulars should be condoned if exports have really taken place. In the instant case, the Department has no case of fraud or mischief on the part of appellant. Further the appellant is a public sector undertaking. It is not the case of department, nor has it been disputed by them that the impugned goods have not actually been exported. This being so, the non-submission of an application for exporting the goods in ARE-I format will have to be treated as a procedural lapse which can be condoned - appellant eligible for refund - appeal allowed - decided in favor of appellant.
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