2017 (3) TMI 315

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.... the Respondent ORDER Per Devender Singh The appellants are in appeal against the Order-in-Appeal Nos.436-438/BK/GGN/2010 dated 19.10.2010 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The facts in all the three appeals are identical. The adjudicating authority has rejected the request of the appellants for grant of refund of unutilized Cenvat Credit fo....

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..... (supra) was 41/2001-CE (N.T.) dated 26.06.2001 and the present appeals are regarding the Notification 5/2006 and the conditions in these two notifications are not identical. Aggrieved by the order of Commissioner (Appeals), the appellants have filed these appeals. 3. Ld. Advocate for the appellants submits that the insofar as the case of M/s Murli Agro Products Ltd. (supra) is concerned, the ....

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....) (ii) ML Outsourcing Services Pvt. Ltd. vs. CST, Delhi - Appeal No. ST/57015/2013-ST[SM] in CESTAT, New Delhi (iii) Broadcom India Research Pvt. Ltd. vs. CST, Bangalore - 2016 (42) S.T.R. 79 (Tri. Bang.) (iv) KLA Tencor Software India Pvt. Ltd. vs. CST, Chennai-III - 2016 (45) S.T.R. 242 (Tri. Chenn.) 4. Ld. A.R. appearing for the Revenue referred to the Notification....

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....te of availing the cenvat credit and were registered subsequently. Both the lower authorities have held that the registration with the department is necessary for claiming any refund of unutilized credit. I find that the issue is squarely covered by judgment of the Hon'ble Karnataka High Court in the case of Portal India Wireless Solutions P. Ltd. (supra), wherein it was held as under: "7....