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2017 (10) TMI 787 - AT - Central Excise100% EOU - Refund claim - final product of the appellant is exempted from excise duty - Rule 5 of the CCR - refund claim has been rejected on the ground of technical discrepancies in the invoices raised by the appellant - Held that: - it is a settled principle of law that substantive benefit of credit cannot be denied on procedural or hyper technical objection. Since in this case, all the invoices are raised in relation to services utilised for Malphe Unit which are used for export of final product and benefit has been denied that the input service has not been utilised for the provision of output service - it is already held in the catena of judgements that the substantive benefit of CENVAT credit cannot be denied on mere procedural lapses. It is expected from the adjudicating authority to consider the various decisions given by the Tribunal and relied upon by the appellant - appeal allowed by way of remand.
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