Refund cannot be denied on account of procedural lapse

In M/s Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 40599 of 2017 decided on July 20, 2021]. M/s. Origin Learning Solutions Pvt. Ltd. (Appellant) is engaged in providing Information Technology Services and are also exporting said services. The Appellant availed credit on the Service tax paid and applied for refund under Rule 5 of the CENVAT Credit Rules, 2004 (CENVAT Credit Rules) for the period July, 2013 to September, 2013. Commissioner- Allowed the refund. Department filed an appeal. Commissioner (Appeals)- Allowed Department’s appeal and held...