https://www.taxtmi.com/caselaws?id=378559 The Tribunal upheld the first appellate authority's decision, rejecting the Department's appeals regarding refund claims under Rule 5 of CENVAT Credit Rules, 2004 due to a change in premises. The appellant, registered with the Central Excise Department at the time of export, fulfilled the Rule 5 requirement despite the shift in address. The change in jurisdiction did not invalidate the refund claim, as the old address was registered. Consequently, the impugned order was upheld, and the Revenue's appeals were dismissed on 13.02.2019. en-us Wed, 13 Feb 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378559 The Tribunal upheld the first appellate authority's decision, rejecting the Department's appeals regarding refund claims under Rule 5 of CENVAT Credit Rules, 2004 due to a change in premises. The appellant, registered with the Central Excise Department at the time of export, fulfilled the Rule 5 requirement despite the shift in address. The change in jurisdiction did not invalidate the refund claim, as the old address was registered. Consequently, the impugned order was upheld, and the Revenue's appeals were dismissed on 13.02.2019. Case-Laws Service Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378559