2012 (7) TMI 192

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..... efund – Held that:- Grant of refund of duty or any other sum due to an assessee should not be denied for mere technical or procedural lapses if it is otherwise due substantively on merits - Matter remanded to the reviewing authority - Appeal is allowed by way of remand. - ST/574 of 2010 - - - Dated:- 29-6-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Rajendra Nagar, AR For R .....

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..... ming to conclusion as to why the reviewing authority has accepted the order of the adjudicating authority. The said paragraph is reproduced hereunder:- 05. After going through the records and submissions made by the noticees, I am satisfied that the objections to the grant of refund, as detailed in Para 1 above, are not sustainable, except to the extent of refund of Rs. 8,246/- which has been gran .....

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