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2018 (1) TMI 217 - HC - Service TaxWhether the CESTAT was correct in allowing the refund of Cenvat credit pertaining to the period prior to the registration of the respondent? - Held that: - Admittedly, in the case at hand, respondent was duly registered under the Cenvat Credit Rules at the time of making the application for refund under Rule 5 of the Rules - the CESTAT has not been committed any error of law in allowing the refund of the Cenvat credit pertaining to the period prior to the registration of the respondent with the department as registration is not a condition precedent for seeking refund except that party should be registered at the time of making application - appeal dismissed.
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