Refund claims cannot be rejected merely on account of procedural deficiencies

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has reaffirmed that substantive refund claims cannot be rejected merely on account of procedural deficiencies in the format of a Chartered Accountant’s certificate. 

The Tribunal held that where the genuineness of the refund claim is not disputed and the only objection relates to the form or format of supporting documentation, denial of refund would be contrary to settled legal principles. 

Applying its earlier precedent, the Tribunal set aside the orders of the lower authorities and allowed the refund claims with consequential benefits.