https://www.taxtmi.com/caselaws?id=780083 CESTAT CHENNAI - AT allowed the appellant's appeal and set aside the impugned order, holding the appellant entitled to refund of accumulated CENVAT credit of Rs.29,06,290 for exports attributable to the period before registration with the Service Tax Department. The Tribunal followed earlier coordinate decisions and held that absence of a mandatory rule requiring registration does not bar refund of accumulated credit for pre-registration exports, and therefore denied Revenue's challenge. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780083 CESTAT CHENNAI - AT allowed the appellant's appeal and set aside the impugned order, holding the appellant entitled to refund of accumulated CENVAT credit of Rs.29,06,290 for exports attributable to the period before registration with the Service Tax Department. The Tribunal followed earlier coordinate decisions and held that absence of a mandatory rule requiring registration does not bar refund of accumulated credit for pre-registration exports, and therefore denied Revenue's challenge. Case-Laws Service Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780083