Substantial benefit provided in Notifications cannot be denied for procedural lapses

C.C.E. & S.T.-Rajkot Vs Reliance Industries Limited (CESTAT Ahmedabad) Conclusion: In present facts of the case, while dismissing appeal of the Revenue, the Hon’ble CESTAT observed that substantial benefit provided by Notifications can’t be denied on procedural lapse. Facts: The brief facts of the case are that the respondent being an SEZ Unit had filed refund claims under Notification No. 12/2013-ST dated 01.07.2013 claiming refund of service tax paid to the service providers of taxable services received by them for carrying out authorized operations in their SEZ unit, service tax pai...