2017 (4) TMI 1234

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..... vice Tax Appellate Tribunal, Chennai & M/s. SCIOinspire Consulting Services (India) Pvt Ltd, Chennai [2017 (4) TMI 943 - MADRAS HIGH COURT], where it was held that Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - refund allowed - appeal dismissed - decided against Revenue. - C.M.A. No. 802 of 2016 - - - Dated:- 27-4-2017 - .....

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..... ion is correct ? (ii) Whether the CESTAT is correct in not considering the safe guards, conditions and limitations as stipulated in the Appendix to Notification No.05/2006-CE(NT) dated 14.03.2006 ? (iii) Whether the CESTAT is correct in applying the ration of the judgment of the Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited, when the said judgment was .....

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