https://www.taxtmi.com/caselaws?id=254658 Entitlement to refund of service tax under the notification depended on strict compliance with the prescribed procedural and conditional requirements. The appellant failed to furnish the documents required by the appellate authority within the time granted, and the record did not show satisfactory compliance with the mandatory conditions of the scheme. The procedural lapse was treated as substantive, not merely technical, because it went to the refund entitlement itself. On that basis, denial of the refund was upheld and the appeal failed. en-us Tue, 13 Aug 2013 00:00:00 +0530 Sun, 28 Dec 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254658 Entitlement to refund of service tax under the notification depended on strict compliance with the prescribed procedural and conditional requirements. The appellant failed to furnish the documents required by the appellate authority within the time granted, and the record did not show satisfactory compliance with the mandatory conditions of the scheme. The procedural lapse was treated as substantive, not merely technical, because it went to the refund entitlement itself. On that basis, denial of the refund was upheld and the appeal failed. Case-Laws Service Tax Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254658