TMI Blog2016 (11) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. - ST/25291/2013-SM - Final Order No. 20790/2016 - Dated:- 19-9-2016 - Shri S.S Garg, Judicial Member Smt Ezhil Mathi, AR For the Appellant Shri Nagaraj M.S., Advocate For the Respondent ORDER The present appeal has been filed by the Revenue against the Order-in-Appeal passed by the Commissioner (Appeals) vide his Order dated 29.10.2012 vide which the Commissioner (Appeals) has allowed the claim of refund of the respondent. Briefly the facts of the present case are that the respondent-claimant is registered under the category of Goods Transport Agency Service and filed a refund claim for ₹ 13,94,848/- (Rupees Thirteen Lakhs Ninety Four Thousand Eight Hundred and Forty Eight only) and ₹ 12,03,594/- (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both the sides and perused the records. 3. Learned AR submitted that in this case the refund claim was filed beyond the period of limitation and only a letter was filed on 30.06.2009 while the claim in proper format was filed on 17.07.2009 i.e. after six months. As per the Board Circular dated 02.01.2002 mere filing of letter is admissible only for refund of pre-deposit. For refund of any other amount, refund should be filed in proper form as per para 6 of Chapter 9 of CBEC Manual. She further submitted that the impugned order is not sustainable in law. 4. On the other hand the learned counsel for the respondent strongly defended the impugned order and submitted that it is incorrect that only a letter dated 30.06.2009 was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dated 06.10.2007 are fulfilled and refund application is filed within limitation. The appellant is entitled for the refund of ₹ 25,98,442/-. 4.2. The learned counsel further submitted that the Rules prescribing forms is a Rule of Procedure which cannot be imposed in a manner which defeats the right of the party. It is necessary to remember that Rules of Procedure are the handmade of justice. In such cases it is just and proper and also necessary on the part of the department to inform the concerned party to submit an application for a refund in the prescribed form, in the event the application or the letter submitted by the party seeking refund is not in conformity with the prescribed form. 5. After considering the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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