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2016 (2) TMI 313 - AT - Service TaxRefund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - Held that:- In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. - Refund allowed.
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