https://www.taxtmi.com/caselaws?id=366434 A separately registered unit cannot be refused deregistration, and refund cannot be denied, merely because liabilities are pending against other distinct units of the same assessee. The governing rules permit surrender of registration and do not make deregistration dependent on dues of another unit. Where the unit seeking deregistration had no recoverable dues outstanding, reference to liabilities of other units was irrelevant, and the cited notification also contemplated deregistration in the absence of recoverable dues. The text further notes that the dues of the other units had already been set aside in higher appellate proceedings. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366434 A separately registered unit cannot be refused deregistration, and refund cannot be denied, merely because liabilities are pending against other distinct units of the same assessee. The governing rules permit surrender of registration and do not make deregistration dependent on dues of another unit. Where the unit seeking deregistration had no recoverable dues outstanding, reference to liabilities of other units was irrelevant, and the cited notification also contemplated deregistration in the absence of recoverable dues. The text further notes that the dues of the other units had already been set aside in higher appellate proceedings. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366434