Refund claim allowed despite non-filing of ST-3 return for claim period

Blue River Capital India Advisory Services LLP Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Facts- Refund claim filed by the appellant is rejected on various grounds like- -For the refund claim period no ST-3 return was filed. -Services allegedly exported by the appellant were not used outside India. -Some input tax credit invoices continued to be issued at old registered address of the appellant. Conclusion- With regard to- Non-filing of ST-3 return vis-à-vis refund claim it is held that it is a procedural laps and there is no express provisions that in the event of non-fili...