2021 (10) TMI 704

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....med at the time of fling the refund claim, but have debited such amount subsequent to the filing of the refund claim but before adjudication. 2. The brief facts are that the appellant is the exporter of taxable services. They also received various input services, on which they paid tax and taken credit being entitled to the same. The appellant could not utilise the cenvat credit as the exports were not taxable. The appellant has under Rule 5 of CCR read with Notification No.27/2012-CE filed refund claim as follows:- Sl.No. Appeal No. Period Date of Filing the refund claim Amount of Refund claimed 1. Appeal No.ST/50753 of 2020 Jan. 2016 to March, 2016 30.12.2016 Rs. 13,86,763/- 2 Appeal No.ST/50754 of 2....

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....ner (Appeals) ignored the order of the Hon'ble Supreme Court in the case of Hari Chand Shri Gopal - 2010 (260) ELT Page 3 (SC), wherein the doctrine of substantial compliance was explained stating that it is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but failed or faulted in some minor or inconsequent aspects, which cannot be described as the "essence" or the "substance" of the requirements. Substantial compliance means "actual compliance in respect to the substance essential to every reasonable objective of the statute". The determination to be made is whether the statute has been followed sufficiently so as to carry out the intent of the stat....

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.... of refund claim has been debited under intimation to the Revenue, prior to the adjudication, there is substantial compliance of Condition No. 2 (h) of the said notification no.27/2012-CE. Ld. Counsel has demonstrated from the copy of the extract of their cenvat credit register, ledger account and general ledger the proof of having made the debit prior to the issue of show cause notice. Ld. Counsel further urges that the ld. Commissioner (Appeals) have erred in ignoring the ruling of the Hon'ble Supreme Court and following the rulings of this Tribunal, which is both judicial indiscipline and also in violation of the Article 141 of the Constitution of India. Accordingly, prays for allowing their appeal with consequential benefits. 9. Ld. ....