https://www.taxtmi.com/caselaws?id=761221 Validity of an addendum to a show cause notice was upheld as permissible supplementation; absence of particulars in the original notice did not invalidate proceedings and further particulars could be sought, so the addendum was sustained. Application of the refund formula for 100% exporters was examined and the tribunal ruled that substantive refund rights cannot be defeated by procedural timing or formula application; the claim should not be rejected solely for early submission. Eligibility for CENVAT credit refund was restored despite procedural lapses, with remand to permit submission of supporting documents. Refund of Swachh Bharat Cess on input services was held refundable and not waivable by earlier departmental withdrawal. en-us Mon, 04 Nov 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761221 Validity of an addendum to a show cause notice was upheld as permissible supplementation; absence of particulars in the original notice did not invalidate proceedings and further particulars could be sought, so the addendum was sustained. Application of the refund formula for 100% exporters was examined and the tribunal ruled that substantive refund rights cannot be defeated by procedural timing or formula application; the claim should not be rejected solely for early submission. Eligibility for CENVAT credit refund was restored despite procedural lapses, with remand to permit submission of supporting documents. Refund of Swachh Bharat Cess on input services was held refundable and not waivable by earlier departmental withdrawal. Case-Laws Service Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761221