Refund claim is allowed even if the claim is not filed on letter head and further, the question of foreign exchange realization does not arise in case of export of goods as free replacement of defective goods
Court :
New Delhi [CESTAT]
Brief :
The Hon’ble CESTAT, New Delhi has upheld the decision of the Commissioner (Appeals) that in a catena of decisions, the view has been expressed that when export of goods and payment of duty on exported goods is not in question, minor deviations from the fulfillment of the procedural requirements should not be taken into considerations for deciding the fate of a claim.
Citation :
Commissioner of Central Excise, Raipur Vs. Simplex Engineering & Foundary Works P. Ltd. [2015 (11) TMI 662
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Bimal Jain
Published in Excise
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