TaxTMI 
TaxTMI 
2022 (7) TMI 1063
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....sed Representative for the respondent ORDER Heard the parties. 2. The only issue involved in this appeal is whether the refund claim of the appellant under Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-CE (NT), whether the same has been rightly rejected on the ground that the appellant did not debit the amount of refund claim in their cenvat credit record/ ledger at the time ....
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....ect the refund on the ground that Condition No. 2(h) of the Notification No. 27/2012-CE (NT) dated 18.06.2012 provides that the amount claimed as refund should have been debited at the time of filing refund claim in the relevant record. The Adjudicating Authority took notice of the reply of the appellant wherein they have mentioned that the said amount has been reversed subsequently on 23.06.2020 ....
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....he Tribunal to relax condition 2(h) of the said notification. 6. Being aggrieved, the appellant is before this Tribunal. 7. Learned Counsel Ms. Nidhi Dhamija, C. A. for the appellant have inter alia urged that it is admitted fact that the appellant have debited the claimed refund subsequently on 23.06.2020 and in support thereof submitted the copy of cenvat register/ledger duly supported by cert....
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....he "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 statute and accomplish the reasonable objectives for which it was passed. The condition of the impugned notific....