Refund Denied for Accumulated CENVAT Credit Pre-Registration u/r 5 of CENVAT Credit Rules.

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....Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT....