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    <description>Centralised registration at the head office governs entitlement to claim Cenvat credit refund for services received across multiple branches; with centralised registration the head office may claim the refund from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over the registered head office. In the absence of centralised registration, each branch must claim refunds through the Assistant/Deputy Commissioner of Central Excise having jurisdiction over that branch, and unregistered branches cannot have refunds processed via the head office registration.</description>
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      <description>Centralised registration at the head office governs entitlement to claim Cenvat credit refund for services received across multiple branches; with centralised registration the head office may claim the refund from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over the registered head office. In the absence of centralised registration, each branch must claim refunds through the Assistant/Deputy Commissioner of Central Excise having jurisdiction over that branch, and unregistered branches cannot have refunds processed via the head office registration.</description>
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