{"id":246414,"date":"2021-04-02T13:46:44","date_gmt":"2021-04-02T08:16:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=246414"},"modified":"2021-04-16T13:07:24","modified_gmt":"2021-04-16T07:37:24","slug":"refund-claim","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/02\/refund-claim\/","title":{"rendered":"CESTAT | Non compliance with the procedure leads to dismissal of refund claim; Tribunal dismisses appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> Suvendu Kumar Pati (Judicial Member), dismissed an appeal which was filed with the rejection of refund claims of the Appellant, an 100% EOU, filed for the period between April 2013 and December 2014 amounting to Rs 13,53,058\/-, under Rule 6 A of the Service Tax Rules, 1994 on the ground of non-compliance.<\/p>\n

Counsel for the appellant, Mr Sandip Batwal submitted that if appellant had debited the claim amount in his account, it would be sufficient compliance of condition 2 (h) of Notification No. 27 of 2012 since the doctrine of substantial compliance was equitable in nature designed to avoid the hardship of the assessee. Counsel for the respondent, Mr Onil Shivadikar submitted that it was not for an exemption notification to provide benefit necessarily to the assessee and therefore when the appellant had not debited Cenvat credit ledger in compliance to Rule 2 (h) it was not entitled to derive the benefits by refund of unutilized Cenvat credit.<\/p>\n

The Tribunal observed that going by the case of record it was established by the DR that an e-mail claiming such debit was sent to the adjudicating authority just two days prior to passing of the Order-in-Original on dated 04-12-2015, which was not placed on record and Commissioner (Appeals) had clearly placed in his order that he found no debit entry made in any of the ST-3 returns. The Tribunal held that the appellant had tried to tune the legal procedure to the point of no return in not preferring to make the necessary debit even on a future day thought Notification No. 27 of 2012 had made it obligatory to debit the same while filing refund application.<\/p>\n

The Tribunal while dismissing the appeal held that the appellant was not entitled to get the refund as claimed by it for non-compliance with the procedure.[Steel Plantech (India) (P) Ltd. v. Commr. Of CGST, 2021 SCC OnLine CESTAT 155<\/b><\/a>, decided on 23-03-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member), dismissed an appeal which was filed with the rejection <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,29785,38488],"class_list":["post-246414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-law","tag-refund-claim"],"yoast_head":"\nCESTAT | Non compliance with the procedure leads to dismissal of refund claim; Tribunal dismisses appeal | SCC Times<\/title>\n<meta name=\"description\" content=\"Refund Claim\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/02\/refund-claim\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Non compliance with the procedure leads to dismissal of refund claim; 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Initially, the proceedings were initiated against the appellant for non-payment of service tax under reverse charge mechanism for a commission paid to the foreign-based commission\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242735,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/23\/cestat-review-order-is-a-gross-violation-of-legal-principle-tribunal-allows-appeal-of-refund-claim\/","url_meta":{"origin":246414,"position":2},"title":"CESTAT | Review order is a gross violation of legal principle; Tribunal allows appeal of refund claim","author":"Editor","date":"January 23, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal against the impugned order wherein the refund claim filed by the appellant had been dismissed as time-barred. The appellant had filed a refund claim for the period April-June, 2012. The said refund was entertained and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252472,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/10\/service-tax-2\/","url_meta":{"origin":246414,"position":3},"title":"CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers","author":"Editor","date":"August 10, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by the Adjudicating Authority and First Appellate Authority in relation to refund claim in the chit fund business. The appellant engaged in the chit fund business and after the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":239268,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/17\/cestat-procedural-lapse-is-condonable-and-denial-of-substantive-right-is-unjustified-tribunal-allows-appeal-under-r-6-3a-ii-of-cenvat-credit-rules-2004\/","url_meta":{"origin":246414,"position":4},"title":"CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004","author":"Editor","date":"November 17, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the judgment and order of the Commissioner (Appeals). The appellants had entered into a Business Solutions Agreement and another Business Promotion\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":246414,"position":5},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. 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