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2018 (1) TMI 533 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - rejection on the ground that refund claims have been filed prior to the registration of the particular services exported - Held that: - reliance placed in the case of mPortal India Wireless Solutions P. Ltd.[2011 (9) TMI 450 - KARNATAKA HIGH COURT], wherein it is held that registration of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance - appeal dismissed - decided against Revenue.
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