2012 (7) TMI 192

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....vindaran;   This appeal is filed by the Revenue against the impugned order passed by the learned Commissioner as a Revisionary Authority, as per the provisions of Section 84 of Finance Act, 1994.   2. Heard both sides and perused the record.   3. The issue involved in this case is regarding sanction of refund to the appellant of the service tax, which was used as input serv....

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....e reasons which have been adequately elaborated in defence replies reproduced at Para 02,03 & 04 above, and need not be repeated here. Even otherwise, it is now an established principle of law that the grant of refund of duty or any other sum due to an assessee should not be denied for mere technical or procedural lapses if it is otherwise due substantively on merits.   5. In the absence o....