2020 (3) TMI 197

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..... dit was availed by the appellant after reflecting the same in their RG-23A Part-I and Part-II registers - It is well settled law that substantive benefit cannot be denied on the basis of procedural lapses, if any. The appellant had also their head office and the address stands shown inasmuch as orders might have placed from the head office. The Tribunal in the case of COMMR. OF C. EX. SERVICE .....

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..... ress was shown. The said denial is for the period from April, 2010 to March, 2015. 2. It is seen that the credit was availed by the appellant after reflecting the same in their RG-23A Part-I and Part-II registers. It is well settled law that substantive benefit cannot be denied on the basis of procedural lapses, if any. The appellant had also their head office and the address stands shown ina .....

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