https://www.taxtmi.com/caselaws?id=336826 Refund of service tax under Notification No. 12/2013-ST could not be denied solely because the claim for one quarter was not filed in a quarter-wise format. The one-year period prescribed for filing the refund claim was the substantive condition and had to be strictly met, while the requirement to file one application for each quarter was only procedural and meant to aid departmental scrutiny. Since the application was filed within one year from the date of payment of tax, the procedural lapse did not justify rejection. The refund claim was therefore allowed with consequential refund benefit. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 07 Nov 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336826 Refund of service tax under Notification No. 12/2013-ST could not be denied solely because the claim for one quarter was not filed in a quarter-wise format. The one-year period prescribed for filing the refund claim was the substantive condition and had to be strictly met, while the requirement to file one application for each quarter was only procedural and meant to aid departmental scrutiny. Since the application was filed within one year from the date of payment of tax, the procedural lapse did not justify rejection. The refund claim was therefore allowed with consequential refund benefit. Case-Laws Service Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336826