TMI Blog2019 (6) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... MADRAS HIGH COURT] , the Hon ble High Court of Madras, has interalia held that Rule 5 of CCR,2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. Refund allowed - appeal dismissed - decided against Revenue. - ST/564/2011 - Final Order No. 40337/2019 - Dated:- 14-2-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in M/s. Textech International Pvt. Ltd. Vs. Commissioner of Service Tax - Final Order No. 1184/2010 dated 04.11.2010, held that appellant is eligible for refund relating to the period prior to the date of registration. Aggrieved, Revenue filed this appeal. 2. Today when the matter came up for hearing, Ld. AR reiterated the grounds of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue in dispute has been now decided in favour of the respondents vide case laws relied upon by the Ld. Advocate. We find that in a recent decision in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd, the Hon ble High Court of Madras, has interalia held that Rule 5 of CCR,2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. The Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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