https://www.taxtmi.com/caselaws?id=354280 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, allowing the refund of Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 for the period April 2014 to June 2014. The Tribunal relied on the Hon'ble Karnataka High Court judgment, which determined that registration of premises is not a prerequisite for a refund claim. The Revenue's appeal was dismissed, affirming the Commissioner (Appeals) order and granting the respondents the benefit of the refund along with interest under Section 11BB of the Central Excise Act, 1944. en-us Thu, 16 Nov 2017 00:00:00 +0530 Tue, 23 Jan 2018 08:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354280 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, allowing the refund of Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 for the period April 2014 to June 2014. The Tribunal relied on the Hon'ble Karnataka High Court judgment, which determined that registration of premises is not a prerequisite for a refund claim. The Revenue's appeal was dismissed, affirming the Commissioner (Appeals) order and granting the respondents the benefit of the refund along with interest under Section 11BB of the Central Excise Act, 1944. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354280