TMI Blog2020 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... enue to raise the said issue again before the learned Tribunal and we expect the learned Tribunal to pronounce upon the said issue after giving opportunity of hearing to both the parties. - C.M.A.No.4755 of 2019 and C.M.P.No.27249 of 2019 - - - Dated:- 3-1-2020 - DR. VINEET KOTHARI AND MR. R.SURESH KUMAR JJ. For Appellant : Mr. T.L. Thirumalaisamy JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down to rest by a number of decisions and in particular the judgment of the Hon ble High Court in BNP Paribas Sundaram Global Securities Operations Private Limited 2018-TIOL-1126-HC-MAD-ST, wherein it has been held that registration of assessee s premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR 2004. The issue also stands squarely covered by following case laws: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reason the Appeal is dismissed. 3. The learned counsel appearing for the Revenue submitted that though the issue was covered by the aforesaid Judgment of the High Court, the learned Tribunal has failed to decide the question of limitation for filing refund claim by the Assessee before the Authority concerned even tough a ground in this regard was raised in the Grounds of Appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation by the learned CESTAT in the order impugned before us. Therefore, we dispose of the present Appeal with liberty to the Revenue to raise the said issue again before the learned Tribunal and we expect the learned Tribunal to pronounce upon the said issue after giving opportunity of hearing to both the parties. With this observation, the present Appeal is disposed of. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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