https://www.taxtmi.com/caselaws?id=353481 The High Court affirmed the decision of the Customs, Excise & Services Tax Appellate Tribunal (CESTAT) to grant a refund of Cenvat credit to the respondent for the period before their registration. The Court held that registration at the time of the refund application, not at the time of credit accrual, is the crucial factor. It emphasized that registration is not a prerequisite for claiming a refund under the Cenvat Credit Rules, 2004. Therefore, the appeal was dismissed, ruling in favor of the respondent. en-us Tue, 23 May 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353481 The High Court affirmed the decision of the Customs, Excise & Services Tax Appellate Tribunal (CESTAT) to grant a refund of Cenvat credit to the respondent for the period before their registration. The Court held that registration at the time of the refund application, not at the time of credit accrual, is the crucial factor. It emphasized that registration is not a prerequisite for claiming a refund under the Cenvat Credit Rules, 2004. Therefore, the appeal was dismissed, ruling in favor of the respondent. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353481