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2019 (5) TMI 1231 - AT - Service TaxRefund claim - rejection for the reason that the appellant had not fulfilled the conditions stipulated under the Notification No. 12/2013 which is extracted at page-2 of the SCN - HELD THAT:- For the periods in dispute viz., from 2013-14, both the SCNs dated 25.05.2017 have been issued and it appears that the appellant had submitted that it had effected reversal of credit which was also disclosed in their returns for April, 2013 to September, 2014. There is no dispute as to the appellant satisfying the other conditions of the said Notification and it is the settled position of law that a mere procedural lapse cannot take away the substantial benefit, more so, when there is no dispute as to the eligibility to the benefits of a beneficial Notification. Nor is the case of Revenue that there has been violation to any other provision/s of the Statute or Rules. Undisputedly, there was some requirements lacking in terms of Notifications which, upon being pointed out per SCN, the appellant has complied with. The denial of refund is unsustainable - appeal allowed - decided in favor of appellant.
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