Refund Claim Rejected Unjustly: Registration Not Mandatory u/r 5 of Cenvat Credit Rules, Notification 27/2012-CE(NT).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - rejection on the ground that the appellant had not taken registration - Registration not compulsory for refund - the rejection of refund is unjustified - AT....