Cenvat credit refund cannot be refused solely for non-registration during the relevant period where entitlement is otherwise established.

A refund of accumulated Cenvat credit under Rule 5 cannot be denied solely because the claimant was not registered with the service tax authorities during the relevant period, where entitlement to the credit is otherwise established. The text distinguishes a refund claim from a fresh claim to avail credit in a case of non-registration, and notes that the earlier precedent relied on by the Revenue concerned a different factual setting. It further records that a later Madras High Court decision held that non-registration by itself is not a valid ground to reject such a refund claim.

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Issues: Whether refund of accumulated Cenvat credit under Rule 5 could be denied solely because the assessee was not registered with the service tax authorities during the claim period.

Analysis: The dispute concerned refund of accumulated credit, not a fresh claim to avail credit in a case of non-registration simpliciter. The Tribunal noted that the precedent relied upon by the Revenue dealt with a different factual setting involving credit availability in the context of a non-registered unit and did not govern a refund claim under Rule 5. The later Madras High Court decision specifically held that refund cannot be rejected merely on the ground of non-registration during the relevant period, and that the earlier decision cited by the Revenue stood distinguished on facts.

Conclusion: The refund claim could not be denied on the ground of non-registration alone, and the Revenue's appeals were rejected.

Ratio Decidendi: In a claim for refund of accumulated Cenvat credit, non-registration with the tax authorities during the relevant period, by itself, is not a valid ground to deny refund where the entitlement to credit is otherwise established.

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