2022 (10) TMI 804

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....ntants for the appellant Shri K.Chowdhury, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The present appeal has been filed by the appellant being aggrieved by the rejection of refund of service tax on input services used for export of services without payment of service tax for the period from October, 2010 to December, 2010 for Rs.3,61,389/-. The Appellant was....

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....ed certificate from the Service provider clarifying the error in the floor number. Hence, when the receipt of services is not in dispute, the benefit of refund should not be denied to the Appellant as per the settled jurisprudence in this regard. 5. I gainfully refer to the judgment of Sambhaji Versus Gangabai 2009 (240) E.L.T. 161 (S.C.) wherein it has been held that :- "The processua....

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....ry, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. A procedural prescription is the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice." 6. Thus....