TMI Blog2019 (5) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that the condition in question is not such that it could debar the appellant from claiming the refund. The denial of refund is clearly bad and unsustainable, for which reason the impugned order is set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 42547 of 2018 - FINAL ORDER NO. 40799/2019 - Dated:- 22-4-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. R. Sai Prashanth, Advocate for the Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent ORDER By this appeal, the appellant has challenged the order of the first appellate authority who vide impugned order dated 23.08.2018, rejected the appeal thereby rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sugar Mills Vs. Commissioner of C.Ex., Delhi-III reported in 2011 (270) E.L.T. 465 (S.C.). 4.1 Assailing the above, the Ld. Advocate submitted that the issue is no more res integra; that the appellant suo moto reversed the credit equivalent to the refund claim much before the date of issuance of the Show Cause Notice; that it has been held by various Tribunals that the non-compliance with the conditions of a Notification is only a procedural lapse by which a substantial relief could not be denied to the assessee; and that issue on hand is distinguishable on facts from the decisions of the Hon ble Supreme Court (supra). 4.2 He also contended that even otherwise, the appellant has complied with all the mandat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of services and the subsequent receipt of proceeds in convertible foreign exchange, I find that mere debiting of the amounts claimed as refund, in the impugned quarter itself and not while making the refund claim, leading to NIL credit balance, cannot be a reason to reject such claim. Further, in Bangalore Agro Foods (supra) it has been categorically held that the impugned condition is only procedural which cannot stand in the way of grant of substantial benefit and even in Sandoz Pvt. Ltd. (supra), it has been held that the condition in question is not such that it could debar the appellant from claiming the refund. 4.2 In view of the above, I am of the considered opinion that the appellant is eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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