https://www.taxtmi.com/caselaws?id=381126 The Appellate Tribunal dismissed the Revenue's appeal, affirming the eligibility of the respondent for a refund of Cenvat credit even for exports from unregistered premises. The Tribunal relied on legal precedents, including a recent decision by the High Court, which clarified that registration of premises is not a prerequisite for claiming a refund under Rule 5 of CCR, 2004. The Tribunal found no merit in the Revenue's arguments, emphasizing the consistency of the High Court's position with previous rulings on the matter. en-us Thu, 14 Feb 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381126 The Appellate Tribunal dismissed the Revenue's appeal, affirming the eligibility of the respondent for a refund of Cenvat credit even for exports from unregistered premises. The Tribunal relied on legal precedents, including a recent decision by the High Court, which clarified that registration of premises is not a prerequisite for claiming a refund under Rule 5 of CCR, 2004. The Tribunal found no merit in the Revenue's arguments, emphasizing the consistency of the High Court's position with previous rulings on the matter. Case-Laws Service Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381126