https://www.taxtmi.com/caselaws?id=334921 A declaration prescribed under a refund notification may be treated as a procedural condition where the claimant is otherwise eligible. The Tribunal noted that the refund arose from exported taxable services supported by taxable input services and excisable inputs, and that the only reason for rejection was late filing of the declaration. Because the declaration was filed before adjudication and the defect was curable, rejection solely on that ground was held unsustainable. The refund claim was directed to be examined on merits and the matter remanded for consideration of substantive eligibility in accordance with law. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334921 A declaration prescribed under a refund notification may be treated as a procedural condition where the claimant is otherwise eligible. The Tribunal noted that the refund arose from exported taxable services supported by taxable input services and excisable inputs, and that the only reason for rejection was late filing of the declaration. Because the declaration was filed before adjudication and the defect was curable, rejection solely on that ground was held unsustainable. The refund claim was directed to be examined on merits and the matter remanded for consideration of substantive eligibility in accordance with law. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334921