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2017 (7) TMI 839 - AT - Central ExciseRefund claim - Rent-a-cab service - whether second time filing of refund claim for the quarter for which the claim had already been filed earlier can be adopted as a ground for denial of credit or not? - Held that: - the refund claim filed by the appellant in respect of Rent-a-Cab Service is beyond their control, in as much as, the said service was approved belatedly. As such, no fault can be found with the appellant's action. The notification, in substance, allows the refund of service tax so paid on SEZ Unit and denial of the same on the ground of violation of procedural requirements cannot be upheld. It is well settled law that the substantive benefits if otherwise available, should not be disallowed on the ground of violation of procedural conditions - reliance was placed in the case of WESTERN CANS P. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-I [2011 (3) TMI 757 - CESTAT, MUMBAI] - appeal allowed - decided in favor of appellant.
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