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2017 (6) TMI 845 - AT - Central Excise100% EOU - refund claim of accumulated CENVAT credit - rejection on the ground of non-availability of evidence for accumulation of credit in Form E-2 and also on account of time limitation - Held that: - It is settled law that procedural infraction of notification/circular should be condoned if exports have really taken place - in the case of Mangalore Chemicals & Fertilizers Ltd. V. Deputy Commissioner [1991 (8) TMI 83 - SUPREME COURT OF INDIA] while drawing distinction between the procedure condition which is technical in nature and a substantive condition, it was held that procedural lapse of technical nature can be condoned so that substantive benefit is not denied - in this case there was only a procedural lapse and therefore the impugned order is liable to be set aside - appeal allowed - decided in favor of appellant.
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