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2017 (12) TMI 1229 - HC - Central ExciseRefund claim - period prior to the registration of the respondent - Held that: - The Court herein held that the refund would not be denied to the assessee merely on the basis of non-registration of the premises. This Court in the above decision also held that under the Rules it is not a condition precedent that input service has to be received at registered premises only of the out put service provider. Therefore, merely for the reason that the premises is not registered, that can not be a ground to deny the benefit of CENVAT Credit - appeal dismissed - decided against Revenue.
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