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Laxmi Solvex Versus CCE Indore

Refund claim - rejection on the ground of non-fulfilment of the condition of the N/N. 17/2009-ST dated 7.7.2009 as the relevant details of shipping bills etc. were not mentioned in the respective invoices of service provider - Held that: - reliance was placed in the case of in the case of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd. [2016 (9)636 - ANDHRA PRADESH HIGH COURT] where it has been held that if notification puts the requirement of fulfilment of the condition it .....

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No. 280 & 281/2011 passed by Commissioner (Appeals) whereunder rejection of the refund claim has been sustained. 2. There is none present for the appellant. The appellant has never appeared for the hearing though these appeals were fixed for hearing five times. On behalf of the Revenue, ld. DR, Ms. Kanu Verma Kumar and Shri G.R. Singh, appeared. 2.1 Even when none is present from the appellant, the appeal being more than 6 years old, it is being decided on merits. 3. The subject matter in th .....

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7/2009- ST (supra). 3.1 Ld. DR refers to Hon ble Andhra Pradesh High Court decision in the case of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd.- 2016 (45) STR 5 (AP) where it has been held that if notification puts the requirement of fulfilment of the condition it cannot be waived as mere procedural. The Hon ble Andhra Pradesh High Court in the said decision observes as under: 32. But unfortunately for the respondent/Assessee, Condition No. 3 cannot be construed as a mere .....

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