Refund Denied for Unutilized Cenvat Credit Claimed Pre-Registration; Follow Higher Court's Ruling Unless Stayed or Overturned.

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....Refund of unutilized/accumulated Cenvat credit - refund rejected on the ground of input credit availed being prior to the date of registration - When the assessee claims that the issue on hand stands covered by an order of a higher forum, in respect of the very same assessee but for a different period, such previous order/s of a higher Forum shall be followed as long as the same are not stayed/set aside by Hon’ble High court - AT....