Rebate/ refund claim - case of appellant is that rebate claim ...
Rebate Granted Despite Procedural Errors in Filing: Incorrect Categorization and Omissions Considered Substitutable and Condonable.
May 4, 2018
Case Laws Service Tax AT
Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of ST-3 return under another category and not mentioning export under claim for rebate as there is substitution complied and the procedural lapses are condonable - rebate allowed - AT
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