https://www.taxtmi.com/caselaws?id=345180 Refund under Notification No. 17/2009-ST could not be denied merely because the prescribed certificate was issued in consolidated form rather than against each document individually, since substantial compliance with the notification conditions was found and a hyper-technical reading was rejected. The refund claim was therefore allowed for the main amount. Where the impugned order recorded no finding on the separate refund component, the matter was remanded to the original authority for fresh adjudication after proper consideration and hearing. The appellate order was modified accordingly and the appeal was partly allowed. en-us Thu, 08 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345180 Refund under Notification No. 17/2009-ST could not be denied merely because the prescribed certificate was issued in consolidated form rather than against each document individually, since substantial compliance with the notification conditions was found and a hyper-technical reading was rejected. The refund claim was therefore allowed for the main amount. Where the impugned order recorded no finding on the separate refund component, the matter was remanded to the original authority for fresh adjudication after proper consideration and hearing. The appellate order was modified accordingly and the appeal was partly allowed. Case-Laws Service Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345180