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2018 (7) TMI 1394 - HC - Service TaxRefund of unutilized CENVAT Credit - Rule 5 of CCR 2004 - rejection of refund on the ground of non-registration of premises - Held that:- Reliance was placed in the case of mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - refund cannot be denied - appeal dismissed - decided against Revenue.
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