Rebate Granted Despite Procedural Errors in Filing: Incorrect Categorization and Omissions Considered Substitutable and Condonable.

Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of ST-3 return under another category and not mentioning export under claim for rebate as there is substitution complied and the procedural lapses are condonable - rebate allowed - AT .....

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