Court Upholds Assessee's Cenvat Credit Refund Without Premises Registration Requirement, Aligns with Precedents.

The HC dismissed the Revenue's appeal against the Tribunal's decision favoring the Assessee's Cenvat credit refund claim under Rule 5 of CCR Rules, 2004. The Court held that premises registration is not a prerequisite for refund claims and emphasized adherence to Division Bench precedents. The Revenue's arguments were rejected, and no costs were imposed.

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Issues:
Challenge to Tribunal's order denying refund of Cenvat credit due to lack of premises registration with Revenue Department.

Analysis:
The Revenue Department challenged the Tribunal's decision denying the Assessee's refund claim of Cenvat credit under Rule 5 of CCR Rules, 2004, citing lack of registration of premises with the Revenue Department. The Tribunal, following previous decisions of the Division Bench, ruled in favor of the Assessee, emphasizing that Rule 5 does not mandate premises registration for claiming a refund. The Tribunal dismissed the appeal, citing precedents like BNP Paribas Sundaram Global Securities Operations Pvt. Ltd and M/s. Scioninspire Consulting Services India Pvt. Ltd.

The Revenue Department contended that it did not accept the earlier judgments but did not appeal to the Supreme Court due to low tax effect. Conversely, the Assessee's counsel supported the Tribunal's decision, asserting that consistency with prior Division Bench rulings warranted dismissal of the Revenue's appeal. The High Court, after hearing both parties and reviewing the Tribunal's order, found no merit in the Revenue's appeal, leading to its dismissal.

The High Court considered relevant rules, notifications, and past judgments, concluding that the Assessee's refund claim could not be rejected solely based on lack of premises registration. The Court noted that the Assessee had applied for registration, which was granted post the period in question. The Court rebuffed the Revenue's argument against accepting prior Division Bench judgments, emphasizing the Department's obligation to adhere to such judgments unless overturned by higher courts or altered by subsequent legal amendments.

Ultimately, the High Court rejected the Revenue's contentions, finding no legal question necessitating consideration in the appeal. Consequently, the Court dismissed the Revenue's appeal, with no costs imposed.

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