https://www.taxtmi.com/caselaws?id=390819 The appeal against the order passed by CESTAT was dismissed by the Tribunal in favor of the Respondent/Assessee, citing that registration of assessee's premises is not a prerequisite for claiming credit of refund under Rule 5 of CCR 2004. The Tribunal found no merit in the Revenue's appeal and granted liberty to raise the limitation issue again before the Tribunal for a decision, emphasizing the importance of addressing all relevant issues raised in an appeal for a fair and just outcome. en-us Fri, 03 Jan 2020 00:00:00 +0530 Mon, 13 Jan 2020 07:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390819 The appeal against the order passed by CESTAT was dismissed by the Tribunal in favor of the Respondent/Assessee, citing that registration of assessee's premises is not a prerequisite for claiming credit of refund under Rule 5 of CCR 2004. The Tribunal found no merit in the Revenue's appeal and granted liberty to raise the limitation issue again before the Tribunal for a decision, emphasizing the importance of addressing all relevant issues raised in an appeal for a fair and just outcome. Case-Laws Service Tax Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390819