https://www.taxtmi.com/caselaws?id=267428 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim for unutilized Cenvat credit. It held that export did not need to occur from registered premises as per Notification No. 5/2006 conditions. The Tribunal emphasized that registration was not a prerequisite for credit availment and refund eligibility, highlighting past cases where credit was allowed despite non-registration. The matter was remanded for further verification and adherence to legal procedures, emphasizing the appellant's entitlement to the refund and the importance of proper scrutiny in the adjudication process. en-us Thu, 12 Mar 2015 00:00:00 +0530 Thu, 05 Nov 2015 22:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267428 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim for unutilized Cenvat credit. It held that export did not need to occur from registered premises as per Notification No. 5/2006 conditions. The Tribunal emphasized that registration was not a prerequisite for credit availment and refund eligibility, highlighting past cases where credit was allowed despite non-registration. The matter was remanded for further verification and adherence to legal procedures, emphasizing the appellant's entitlement to the refund and the importance of proper scrutiny in the adjudication process. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267428