TMI Blog2024 (3) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... per sub-clause (g) even if the appellant has not obtained the registration they may obtain registration before filing the refund claim. As per the facts of the present case the appellant though did not obtain the registration before filing the refund application but subsequently on 14.07.2015 they had obtained registration. After obtaining the registration, the condition of the Notification provided under clause (c) stands made and on that account refund could not have been rejected as at the time of rejection of claim the appellant had registration in possession. Therefore, considering the same refund should have been sanctioned. Moreover, even as per the condition the appellant is required to apply for the registration prior to filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btained registration on 14.07.2015. It is his submission that once the registration has been obtained compliance of the condition stand made therefore, the refund could not have been rejected. 2.1 He further submits that even if there is a lapse it is a procedural lapse. Since, the payment of service tax and use of the service in the SEZ is not under dispute, refund is liable to the sanctioned. He placed reliance on the following judgments:- Manubhai Co. Vs. CST, Ahmedabad, reported in 2011 (21) S.T.R. 65 (Tri.-Ahmd.) Zydus Hospira Oncology Pvt Ltd. Vs. Commissioner of Central Excise, Ahmedabad, reported in 2013 (30) S.T.R. 487 (Tri.-Ahmd.) Devarsons Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad-II, reported in 2014 (33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules made there under, shall file the claim for refund to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, the as the case may be, in Form A-4; (d) to (f)..... (g) the SEZ Unit or the Developer who is not so registered under the provisions referred to in clause (c), shall, before filing a claim for refund under this notification, make an application for registration under rule 4 of the Service Tax Rules, 1994. 4.1 From the above condition of the Notification, the assessee is required to obtain a registration before filling a refund claim in terms of Clause-III Sub-clause (c) of Notification. However, as per sub-clause (g) even if the appellant has not obtained the registration they may ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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