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2019 (4) TMI 441 - CESTAT BANGALORERefund of unutilized CENVAT credit - mandatory registration required or not - Rule 5 of the CENVAT Credit Rules, 2004 - Held that:- Admittedly, there is no dispute about the factum of export of service as well as the receipt of foreign exchange for such export but the claim for refund pertains to the period prior to obtaining the registration for premises of the respondent - The Commissioner (A) has held that the requirement of registration cannot be held against the respondent by following the observations of the Hon’ble Karnataka High Court in mPortal India Wireless Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - refund allowed. Whether the three refund claims are hit by time bar when they examined with regard to Section 11B of the Central Excise Act, 1944? - Held that:- This Section governs the sanction of refund and specifies that the claims for refund are to be filed within a period of one year from the relevant date specified in the said Section. The N/N. 5/2006 (NT) dated 14.3.2006 provides that the refund claims are to be submitted not more than once in a quarter in a calendar year before the expiry of the period specified in Section 11B - all the three claims are filed within time. In respect of the claim for the period January to march 2009 filed on 14.9.2009, the benefit has already been allowed by the Commissioner (A). Appeal dismissed - decided against Revenue.
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