TMI Blog2022 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ces with regard to the address of the Appellant, can the substantive benefit of refund be denied to the Appellant? - HELD THAT:- It is found from the records that the error in address can at best be termed to be a clerical error for which the Appellant has also produced certificate from the Service provider clarifying the error in the floor number. Hence, when the receipt of services is not in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order copy as per the process of law - appeal allowed. - Service Tax Appeal No.76375 of 2018 - FINAL ORDER NO.75532/2022 - Dated:- 27-9-2022 - HON BLE MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) S/Shri Dibyendu Das Bikash Gupta, both Chartered Accountants for the appellant Shri K.Chowdhury, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services with regard to the address of the Appellant, can the substantive benefit of refund be denied to the Appellant. 4. I find from the records that the error in address can at best be termed to be a clerical error for which the Appellant has also produced certificate from the Service provider clarifying the error in the floor number. Hence, when the receipt of services is not in dispute, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime being by or for the court in which the case is pending, and if, by an Act of Parliament the mode of procedure is altered, he has no other right than to proceed according to the altered mode. A procedural law should not ordinarily be construed as mandatory, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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