𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗘𝘅𝗰𝗲𝘀𝘀 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claim is not allowed as the Appellant had not filed a revised return as provided by the law. When the statute prescribes a specific manner, it must be strictly followed. Appeal dismissed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. East West Seeds India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Refund claim for excess service tax due to revised trademark agreement denied as appellant failed to file revised ST-3 return timely.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal dismissed the refund claim as the appellant failed to file a revised return per Rule 7B of the Service Tax Rules, 1994, and Section 142(9) of the CGST Act. It emphasized strict adherence to statutory procedures, making any deviation impermissible, and found the claim inadmissible without considering unjust enrichment.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. East West Seeds India Pvt. Ltd. vs. Commissioner of C.E. & ST, Aurangabad 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 3 March 2023 📜 This ruling reinforces the importance of adhering strictly to procedural requirements under the statute for refund claims.