Refund Claim Wrongly Rejected Due to Non-Existent Registration Requirement for Export Goods Credit, Legal Error Confirmed.

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....Refund of credit on export of goods - absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law - AT....