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TMI Blog2019 (5) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25.05.2017 have been issued and it appears that the appellant had submitted that it had effected reversal of credit which was also disclosed in their returns for April, 2013 to September, 2014. There is no dispute as to the appellant satisfying the other conditions of the said Notification and it is the settled position of law that a mere procedural lapse cannot take away the substantial b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gabhawalla , Ld. Consultant, for the appellant and Ld. DR, Shri S. Govindarajan, AC (AR) for the Revenue. The submissions of Ld. Consultant are as under:- The appellant is providing services of Business Process Outsourcing under the category of Business Auxiliary Services (BAS) and Business Support Services (BSS). They filed a refund claim of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a partial refund. On appeals, the Ld. Commissioner (Appeals) vide impugned orders has rejected their claims; that the adjudicating authority has clearly gone beyond the SCN for rejecting the partial refund and that he has not considered the assessee s contention, and dismissed their appeals; etc. 3. Per contra, Ld. DR contended interalia that the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for April, 2013 to September, 2014. In the absence of any negative/contrary findings, I have to hold that the above contention of the assessee as correct. 4.2. Clause 3 of the Notification relied on by the Commissioner (Appeals) and particularly, sub-clause (e) thereto, prescribes a period of one year for making claim for refund and this is one of the conditions in the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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