https://www.taxtmi.com/caselaws?id=339812 The Tribunal overturned the lower authorities' decision and allowed the appeals filed by the appellants regarding the refund of unutilized Cenvat Credit under Notification No.5/2006-CE (N.T.). The Tribunal held that registration with the service tax department was not a prerequisite for claiming the refund, citing a Karnataka High Court judgment and previous Tribunal decisions where registration was not mandatory for refund claims. The decision emphasized the eligibility of refund under Rule 5 of Cenvat Credit Rules, 2004, and set aside the Commissioner (Appeals)'s order in favor of the appellants. en-us Tue, 28 Feb 2017 00:00:00 +0530 Fri, 21 Apr 2017 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339812 The Tribunal overturned the lower authorities' decision and allowed the appeals filed by the appellants regarding the refund of unutilized Cenvat Credit under Notification No.5/2006-CE (N.T.). The Tribunal held that registration with the service tax department was not a prerequisite for claiming the refund, citing a Karnataka High Court judgment and previous Tribunal decisions where registration was not mandatory for refund claims. The decision emphasized the eligibility of refund under Rule 5 of Cenvat Credit Rules, 2004, and set aside the Commissioner (Appeals)'s order in favor of the appellants. Case-Laws Service Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339812