Refund Can't Be Denied On Ground That It Earlier Period: CESTAT

In a case before CESTAT, a refund claim was denied for an earlier period due to a procedural lapse by the appellant. The appellant had not filed the required declaration forms within the stipulated time, leading to the denial of the refund. Despite arguments citing substantial compliance and rectification efforts, CESTAT upheld the denial, emphasizing strict adherence to procedural norms. This decision underscores the importance of timely compliance with procedural requirements in refund claims under indirect tax laws.