TMI Blog2017 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical interpretation of procedures. The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions is condonable - the non-fulfilment of the conditions is only a procedural lapse and can be condoned - the appellants are eligible for refund. Appeal allowed - decided in favor of appellant. - Appeal No. ST/1917/2012 - Final Order No. A/31403/2017 - Dated:- 31-8-2017 - Mr. M.V. Ravindran, Member ( Judicial ) Ms. L. Maithili, Advocate for the Appellant Sh. Raj Kumar, Superintendent (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim under Notification No. 17/2009 which is not applicable to the services on which service tax liability is paid. He would submit that thought technically appellant is correct that they are eligible for exemption under Notification No. 18/2009 for the services rendered and discharged of service tax liability under reverse charge mechanism, the conditions of the said notification needs to be met which in the case in hand has not been met. He would distinguish the decision of the Bench on that ground that the facts are little different than the said facts in that case. 7. I have considered the submissions made by both sides. As already reproduced herein above, there is no dispute as to the fact, that goods have been exported and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund is not to be denied on merely technical interpretation of procedures. In Suksha International Vs UOI 1989(39) ELT 503(SC) the Hon ble Apex Court has observed that an interpretation unduly restricting the scope of beneficial provision is to be avoided, so that it may not take a way with one hand, what the policy gives with the other. The Hon ble Apex Court in Mangalore Chemicals and Fertilisers Ltd Vs Dy.Commissioner,1991(55) ELT 437(SC) while drawing a distinction between procedural condition of a technical nature and substantive condition, held that procedural conditions of technical nature can be condoned. The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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