TMI Blog2017 (9) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ion certificate? - Held that: - the appellant was having centralized billing and accounting system, it is apparent that these services utilized at the non-registered addresses during the relevant period, the output services generated at such premises was availed or accounted by the registered office at C-32, Sector-58, Noida - the appellant is entitled to refund of the balance amounting to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration certificate. 3. The brief facts of the case are that the appellant is an exporter of ready-made garments, applied for refund claim for ₹ 2,81,674/- under Notification No.41/2007-ST on 11/02/2009 for the period July-2008 to September-2008. Vide Order-in-Original dated 28/07/2009, the Assistant Commissioner was pleased to allow the refund in part and rejected an amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, I find that the three addresses other than the registered address at which the services under dispute were received have been subsequently recognized by the Department in the Centralized Registration Certificate dated 22nd December, 2008, wherein in the forwarding letter, issued by the Range Superintendent dated 31st December 2008, it is mentioned- In view of the Centralized Billing/Account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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