https://www.taxtmi.com/caselaws?id=775907 The CESTAT allowed the appeal and set aside the impugned orders rejecting the refund of accumulated CENVAT credit. It held that denial of credit or refund solely due to lack of service tax registration is not justified. Further, the Tribunal disagreed with the rejection based on non-execution of bond or LUT for export of exempted goods, relying on HC precedents affirming refund eligibility despite procedural lapses. The matter was remanded to the Adjudicating Authority for reconsideration and appropriate disposal of the refund claim in accordance with law. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775907 The CESTAT allowed the appeal and set aside the impugned orders rejecting the refund of accumulated CENVAT credit. It held that denial of credit or refund solely due to lack of service tax registration is not justified. Further, the Tribunal disagreed with the rejection based on non-execution of bond or LUT for export of exempted goods, relying on HC precedents affirming refund eligibility despite procedural lapses. The matter was remanded to the Adjudicating Authority for reconsideration and appropriate disposal of the refund claim in accordance with law. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775907