https://www.taxtmi.com/caselaws?id=405678 Refund of unutilized service tax credit under Rule 6A and Notification No. 27/2012-C.E. (N.T.) dated 18.06.2012 depended on compliance with the prescribed debit requirement at the time of filing the refund application. The record showed no debit entry in the Cenvat credit ledger, no reflection in the ST-3 returns, and no established debit from the service tax ledger, so the condition in paragraph 2(h) was not satisfied. The plea of substantial compliance was rejected because the procedural requirement was mandatory. The refund claim was therefore not admissible on the stated record. en-us Tue, 23 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 09:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405678 Refund of unutilized service tax credit under Rule 6A and Notification No. 27/2012-C.E. (N.T.) dated 18.06.2012 depended on compliance with the prescribed debit requirement at the time of filing the refund application. The record showed no debit entry in the Cenvat credit ledger, no reflection in the ST-3 returns, and no established debit from the service tax ledger, so the condition in paragraph 2(h) was not satisfied. The plea of substantial compliance was rejected because the procedural requirement was mandatory. The refund claim was therefore not admissible on the stated record. Case-Laws Service Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405678