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2017 (3) TMI 1414 - AT - Service TaxRefund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - rejection on the ground that the appellant had not taken registration - Held that: - The issue whether service tax registration is mandatory for refund of accumulated CENVAT credit of service tax has been finalised in the judgments mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - the rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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