https://www.taxtmi.com/caselaws?id=341593 The High Court dismissed the appeal, ruling that denial of refund solely based on non-registration was not justifiable. The Court emphasized that registration is not a prerequisite for claiming Cenvat credit and that refund should not be denied on technical grounds. The judgment highlighted the importance of interpreting statutes in favor of the Assessee and ensuring that legally refundable revenue is not withheld by the Tax Department. en-us Tue, 30 Aug 2016 00:00:00 +0530 Tue, 04 Sep 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341593 The High Court dismissed the appeal, ruling that denial of refund solely based on non-registration was not justifiable. The Court emphasized that registration is not a prerequisite for claiming Cenvat credit and that refund should not be denied on technical grounds. The judgment highlighted the importance of interpreting statutes in favor of the Assessee and ensuring that legally refundable revenue is not withheld by the Tax Department. Case-Laws Service Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341593