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2019 (4) TMI 1003 - CESTAT KOLATARefund claim - export of services - Rule 5 of CENVAT Credit Rules, 2004 - HELD THAT:- There is no dispute that the appellant was registered with the Central Excise Department as required under Rule 5 of CENVAT Credit Rules, 2004 for claiming refund at the time of export. They have shifted their premises and the new address was yet to be registered. The old premises was registered and change of address resulted in change in the jurisdiction of office. Mere change in the jurisdiction of the office, because the new address is located elsewhere which would disentitle the appellant from claiming of refund under Rule 5 of CENVAT Credit Rules, 2004. Refund allowed - appeal dismissed - decided against Revenue.
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