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2019 (5) TMI 1567 - CESTAT CHENNAIRefund of unutilized Credit - rejection on the ground that the claim pertained to the period before taking registration - HELD THAT:- The issue in dispute is no longer res integra and has been laid down to rest by a number of decisions and in particular the judgement of the Hon’ble High Court in THE COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [2018 (6) TMI 676 - MADRAS HIGH COURT] wherein it has been held that registration of assessee’s premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR, 2004. Refund is to be allowed - appeal dismissed - decided against Revenue.
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