Cenvat refund cannot be denied merely for lack of premises registration when the rules do not require it.

Registration of the premises was not a condition precedent for claiming refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules read with Notification No. 05/2006-CE. The refund was denied only because the premises where input services were received were not registered, but the stated principle is that, where the Cenvat Credit Rules do not expressly require registration for refund, the benefit cannot be refused merely for want of registration. The denial of refund on that ground was therefore unsustainable.

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Issues: Whether registration of the premises with the department was a condition precedent for claiming refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules read with Notification No. 05/2006-CE.

Analysis: The refund was denied only on the ground that the premises where input services were received were not registered. The decision relied on the settled principle that, in the absence of any statutory provision in the Cenvat Credit Rules making registration mandatory for refund, the benefit of refund cannot be denied merely for want of registration.

Conclusion: Registration of the premises was not necessary for claiming the refund, and the denial of refund on that ground was unsustainable.

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