https://www.taxtmi.com/caselaws?id=429246 The appeal was allowed as the court found that denying the refund based on a procedural error in the invoices, specifically related to the appellant's address, was unjust. The court emphasized that procedural laws should not override substantive rights and justice, citing the importance of interpreting laws to aid justice. The Order-in-Appeal and the Order-in-Original were set aside, directing the department to process the refund claim promptly. The judgment ensured that justice was served by granting the appeal and any consequential benefits, in line with established jurisprudence and the principles outlined in the Supreme Court judgment referenced. en-us Tue, 27 Sep 2022 00:00:00 +0530 Fri, 21 Oct 2022 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429246 The appeal was allowed as the court found that denying the refund based on a procedural error in the invoices, specifically related to the appellant's address, was unjust. The court emphasized that procedural laws should not override substantive rights and justice, citing the importance of interpreting laws to aid justice. The Order-in-Appeal and the Order-in-Original were set aside, directing the department to process the refund claim promptly. The judgment ensured that justice was served by granting the appeal and any consequential benefits, in line with established jurisprudence and the principles outlined in the Supreme Court judgment referenced. Case-Laws Service Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429246