9911796707
TMI Blog2016 (8) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently, cannot be a ground adopted for denial of the substantive benefit, if otherwise available to the assessee. Here, refund was rejected on preliminary ground itself, the documents were not examined and claim was not otherwise verified – matter remanded to original adjudicating authority for verification of appellant’s claim of rebate – appeal disposed off - decided in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illment of export. In 2 -3 cases, there was delay in filing of the said declaration, thus prompting the Revenue to reject the rebate claims on this ground itself. 3. When the matter came up before the Commissioner (Appeals), the appellants relied upon Tribunal's decision as also earlier decision of the Commissioner (Appeals) in their own case. While dealing with the same Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is not justified as the delay in filing the declaration was earlier condoned / considered as a procedural lapse but repeated and purposeful omission in filing the declaration is a violation of the provisions of the notification and can not be ignored. Filling of the declaration prior to export of service is a basic requirement of the impugned notification and repeated failure in the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2009 (21) STT 67 (NEW DELHI-CESTAT)] wherein the Tribunal has observed as under: 8.3 The document based verification can be at a latter point of time. In this case, we are concerned only about rebate of credit on input services. The non-observance of a procedural condition in this case is of technical nature and cannot be used to deny the substantive concession. Further, in respect of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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