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2015 (9) TMI 1582 - CESTAT, CHENNAIRefund claim - credit arising prior to registration, whether refundable in terms of Rule 5 of CCR? - Held that: - CENVAT credit which arose prior to registration without there being possibility of utilization thereof is refundable - the decision in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner [2011 (9) TMI 450 - KARNATAKA HIGH COURT] followed where it was held that Registration not compulsory for refund - appeal dismissed - decided against Revenue.
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