https://www.taxtmi.com/caselaws?id=343154 Refund under Notification No. 17/2009-ST was denied because the claimant omitted essential shipping bill, invoice, and lorry receipt particulars required by the notification. The tribunal treated those requirements as substantive eligibility conditions, not mere procedural formalities, and held that an exemption or refund claimed under a notification must be availed strictly in the prescribed manner. As the essential conditions were not fulfilled, substantial compliance could not cure the defect and the refund claim was rejected, with the impugned order upheld. en-us Wed, 19 Apr 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343154 Refund under Notification No. 17/2009-ST was denied because the claimant omitted essential shipping bill, invoice, and lorry receipt particulars required by the notification. The tribunal treated those requirements as substantive eligibility conditions, not mere procedural formalities, and held that an exemption or refund claimed under a notification must be availed strictly in the prescribed manner. As the essential conditions were not fulfilled, substantial compliance could not cure the defect and the refund claim was rejected, with the impugned order upheld. Case-Laws Service Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343154