https://www.taxtmi.com/caselaws?id=374076 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Commissioner (Appeals). The appellant's request to submit a revised ST-3 return was denied, citing procedural rules, despite substantial evidence supporting the revision. The Tribunal emphasized the importance of justice over procedural technicalities, highlighting the rectifiability of mistakes in ST-3 returns and granting refunds based on actual cenvat credit available. The decision stressed the need for a comprehensive assessment of refund claims, considering all relevant documents submitted by the appellant and the nature of services provided. en-us Mon, 14 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374076 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Commissioner (Appeals). The appellant's request to submit a revised ST-3 return was denied, citing procedural rules, despite substantial evidence supporting the revision. The Tribunal emphasized the importance of justice over procedural technicalities, highlighting the rectifiability of mistakes in ST-3 returns and granting refunds based on actual cenvat credit available. The decision stressed the need for a comprehensive assessment of refund claims, considering all relevant documents submitted by the appellant and the nature of services provided. Case-Laws Service Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374076