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2018 (6) TMI 676 - MADRAS HIGH COURT
100% EOU - Refund of CENVAT credit - denial of refund on the ground of Non-Registration of premises Held that:- Reliance placed in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - refund allowed - appeal dismissed - decided against Revenue.