TMI Blog1996 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal by the Department is directed against the Order-in-Appeal No. SDK/449/B-II/91, dated 10-10-1991 of the Collector of Central Excise (Appeals), Bombay allowing the refund claim filed by the Respondents by setting aside the order of rejection thereof passed by the Asst. Collector of Central Excise, Division III, Bombay-II vide Order No. V (29) 18-64/90, dated 18-4-1991. 2. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund and here the Respondents have not maintained any record in that regard and hence they are not entitled to claim any refund. 4. Mr. Ghadge, the ld. Consultant has however referred to the Supreme Court judgement in Union of India v. A.V. Narasimhalu - 1983 E.L.T. 1534 (SC) where the said court have observed that the Government should avoid relying on technicalities and has then referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainty, about the reprocessing undertaken, could be construed to be due compliance. The procedural requirements laid down in Rule 173L of the Rules are basically to provide subjective satisfaction to the concerned officer against misuse of the facility extended and if the record available is sufficient to satisfy the officer concerned, some minor procedural lapse should not be over emphasized to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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