https://www.taxtmi.com/caselaws?id=347649 Refund under Rule 5 of the Cenvat Credit Rules, 2004 was available because the service tax paid on input services qualified for Cenvat credit, but export of goods prevented utilisation of that credit. The misdescription of the application as a rebate claim and the drafting defects in the supporting submissions were treated as curable procedural errors and did not defeat the substantive statutory benefit. The denial of refund was therefore set aside, and the assessee was held entitled to the refund claimed. en-us Fri, 28 Jul 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347649 Refund under Rule 5 of the Cenvat Credit Rules, 2004 was available because the service tax paid on input services qualified for Cenvat credit, but export of goods prevented utilisation of that credit. The misdescription of the application as a rebate claim and the drafting defects in the supporting submissions were treated as curable procedural errors and did not defeat the substantive statutory benefit. The denial of refund was therefore set aside, and the assessee was held entitled to the refund claimed. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347649