Service Tax Refund cannot be denied on hyper-technical ground

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad)

Appellant had taken a categorical stand that the debit was made on 05.03.2014, i.e. prior to filing of the refund claim. The Revenue is not disputing the said debit entry but is adopting a hyper technical view that such debit entry was reflected in the ST-3 return of subsequent period and not for the period in question. The entire idea of debit of cenvat credit before filing of refund claim is that an assessee does not avail the dual benefi

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