2018 (1) TMI 217

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..... ime of making the application for refund under Rule 5 of the Rules - the CESTAT has not been committed any error of law in allowing the refund of the Cenvat credit pertaining to the period prior to the registration of the respondent with the department as registration is not a condition precedent for seeking refund except that party should be registered at the time of making application - appeal d .....

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..... . In view of the above submission, following substantial question of law arises for consideration. Whether the CESTAT was correct in allowing the refund of Cenvat credit pertaining to the period prior to the registration of the respondent? The aforesaid question had come up for consideration before the Court in Central Excise Appeal No. 125 of 2016 (The Principal Commissioner v. M/s. Af .....

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..... by the judgment and order of this Court dated 14-12-2016 passed in Central Excise Appeal No. 125 of 2016 in favour of the respondent and against the Commissionerate. In view of the above, it is held that the CESTAT has not been committed any error of law in allowing the refund of the Cenvat credit pertaining to the period prior to the registration of the respondent with the department as registra .....

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