2020 (7) TMI 586

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..... PER P. K. CHOUDHARY : Heard both sides and perused the appeal records. 2. I find that that the Adjudicating Authority has rejected the refund claim of the appellant assessee on two grounds that:- (i) though the bills have been raised subsequent to 31/03/2014 but the services were rendered for the financial year 2012-13 and 2013-14 and during that period the assessee was not registered with the .....

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..... s before the Hon'ble High Court for consideration was whether the authorities were justified in refusing to grant Cenvat Credit to which the assessee was legally entitled to on the ground that they were not registered with the Department. The Hon'ble High Court has held as under:- "7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat Credit i .....

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..... countant mentions that this is an inadvertent error and for this the appellant assessee should not be deprived of their legitimate claim. 5. The Ld. DR justifies the impugned order. 6. By respectfully following this judicial precedents, the first issue is answered in favour of the appellant holding that even though they were not registered prior to 13/05/2013, they are eligible for refund of the .....

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