https://www.taxtmi.com/caselaws?id=256145 The Tribunal allowed the appeal against the rejection of the rebate claim under Notification No. 12/2005-ST due to procedural non-compliance. Despite the late filing of the required declaration, the Tribunal found that all substantive conditions were met, no duplication of claims occurred, and the procedural lapse did not justify denying the rebate claim. Emphasizing the importance of adhering to procedural requirements without compromising substantial justice, the Tribunal sanctioned the rebate in favor of the appellant. en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256145 The Tribunal allowed the appeal against the rejection of the rebate claim under Notification No. 12/2005-ST due to procedural non-compliance. Despite the late filing of the required declaration, the Tribunal found that all substantive conditions were met, no duplication of claims occurred, and the procedural lapse did not justify denying the rebate claim. Emphasizing the importance of adhering to procedural requirements without compromising substantial justice, the Tribunal sanctioned the rebate in favor of the appellant. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256145