2011 (5) TMI 526

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..... h defects pointed out by the lower authorities are rectifiable defects and instead of rejecting their substantive claim of refund, the lower authorities could have given an opportunity to the appellant to meet with the requirements of the concerned rule as held in the case of Formica India Division Vs. CCE [1995 (3) TMI 98 - SUPREME COURT OF INDIA] - Hence, set aside the impugned order and remand .....

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..... nd some minor variations lime non mention of the service tax registration in the invoices, service tax registration of the service provider under a different category etc. 2. The appellants have strongly relied upon various decisions laying down that such defects pointed out by the lower authorities are rectifiable defects and instead of rejecting their substantive claim of refund, the lower aut .....

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..... DR, I find that there is no legal dispute about the admissibility of the refund claim. The same has been rejected by the lower authorities on some minor procedural variations. Some of them are rectified defects and in some cases it can be proved by production of other evidences that the services on which refund has been claimed, stand utilized by the appellant for export of their goods. The entire .....

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