TMI Blog2012 (6) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... andatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. By following the Karnataka judgement, Revenue s appeal is rejected. - ST/S/419/11 & ST/654/11 - Final Order No. 517/2012 dated 9.5.2012, Stay Order No. 369/2012 - Dated:- 9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ltd. 2011 (22) STR 529 (Tri.-Chen.), has held in favour of the respondents. 3. The Revenue s ground in the memo of appeal is that the said decisions relied upon by the Commissioner (Appeals) do not stand accepted by the Revenue, who have filed an appeal their against before the Hon ble High Court. Ld. AR appearing for the Revenue however, fairly concedes that there is no stay of operation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside . 4. In as much as the issue stands decided by the Hon ble Karnataka High Court, we do not consider it fit to keep the present appeal on records. By following the Karnataka judgement, Revenue s appeal is rejected. The stay petition as als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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