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2014 (10) TMI 307 - CESTAT BANGALORERefund of accumulated credit - Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 - registration certificate did not contain the addresses of other branches - Held that:- appellants have exported the services from the STPI units at different places and that they have also applied for common registration. Prima facie, the violation, if any, is of procedural nature, and the same may not be justified recovery of refund already granted to them - there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted.
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