Service Tax Refund Denied Over Address Mismatch: CESTAT Quashes Order, Finds Change Was Duly Informed to Dept

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed an order denying a service tax refund based on an address mismatch, finding that the change of address was duly informed to the department. The appellant had claimed a service tax refund, which was rejected due to a discrepancy in the registered address. However, the CESTAT noted that the appellant had provided evidence of intimating the address change to the relevant tax authorities. The tribunal held that denying a legitimate refund based on a technicality, despite the department being informed of the change, was unjust. This ruling highlights the importance of considering the substance of the matter and the taxpayer's compliance with procedural requirements, rather than solely relying on minor discrepancies to deny rightful claims.