2016 (3) TMI 901

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....ltant ORDER Per D N Panda Revenue agitates against the reasoning given by Commissioner (Appeals) that Adjudicating authority has to sanction the refund if otherwise admissible as per law. It is also their contention that When the respondent was not registered the under law, that does not entitle the respondent to the accumulated credit, if any, which was not known to the department for set off ....

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....ant is eligible for refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 prior to their registration". That authority allowed the appeal following the ratio laid down in the judgment of the Hon'ble High Court of Karnataka in the above case. Learned Commissioner in para 6 of his order extracted para 7 of the judgment which reads as under:- "7. Insofar as requiremen....