2017 (5) TMI 892

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....he respondent ORDER Per Ashok K. Arya : The appellant M/s Laxmi Solvex has filed these two appeals against Order-in-Appeal No. 280 & 281/2011 passed by Commissioner (Appeals) whereunder rejection of the refund claim has been sustained. 2. There is none present for the appellant. The appellant has never appeared for the hearing though these appeals were fixed for hearing five times. On ....

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....esh High Court decision in the case of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd.- 2016 (45) STR 5 (AP) where it has been held that if notification puts the requirement of fulfilment of the condition it cannot be waived as mere procedural. The Hon'ble Andhra Pradesh High Court in the said decision observes as under: "32. But unfortunately for the respondent/Assessee, C....

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....ot done in accordance with the procedure prescribed by law, the same can be condoned. 45. The Supreme Court went on to point out that substantial compliance is insisted where mandatory or directory requirements are lumped together and that in cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. In Para 34, the Supreme ....