Question juridique clé
Whether rejecting the restitution request because it was filed by the wrong company amounted to excessive formalism under Article 29 Constitution.
Solution extraite
That reasoning was excessively formalistic because the naming error in the appeal was manifest and could have been corrected by the court.
Motifs extraits
A court may not insist on a formal requirement without protected interest when the defect is obvious and easily curable; however, this only affected one of the cantonal court's reasons.