TMI Blog2022 (7) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ruling of the Hon ble Supreme Court in the case of CCE VERSUS M/S HARI CHAND SHRI GOPAL [ 2010 (11) TMI 13 - SUPREME COURT] , it is further held that the Commissioner (Appeals) have mis-conceived and mis-directed himself by ignoring the ruling of the Hon ble Supreme Court, which is both judicial indiscipline and also in violation of Article 141 of the Constitution of India. The Adjudicating Authority is directed to grant refund within a period of 45 days from the date of receipt of this order along with interest as per Rules (starting from the end of 3 months from the date of filing of the refund claim till the date of grant of refund claim) - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50763 of 2021- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des that the amount claimed as refund should have been debited at the time of filing refund claim in the relevant record. The Adjudicating Authority took notice of the reply of the appellant wherein they have mentioned that the said amount has been reversed subsequently on 23.06.2020 and the same is supported by the certificate of Chartered Accountant, which also certifies that appellant has not carried forward the cenvat credit to GST regime. The Assistant Commissioner adjudicated the refund claim and rejected the refund only on the ground that appellant failed to debit the amount claimed as refund in the cenvat record at the time of filing refund claim. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h cannot be described as the essence or the substance of the requirements. Substantial compliance means actual compliance in respect to the substance essential to every reasonable objective of the statute . The determination to be made is whether the statute has been followed sufficiently so as to carry out the intent of the statute and accomplish the reasonable objectives for which it was passed. The condition of the impugned notification, that the amount claimed as refund shall be debited by the claimant from his cenvat credit account at the time of making the claim, is a substantive one and accordingly prays for allowing the appeal with consequential benefits. 8. Learned Authorised Representative appearing for the Revenue relies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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