2017 (9) TMI 590

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sis of non-registration of the premises - appeal dismissed - decided against appellant. - Central Excise Appeal No. 60 of 2017 - - - Dated:- 22-2-2017 - Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Appellant : Krishna Agarawal For the Respondent : Nishant Mishra ORDER Heard Shri Krishna Agrawal, learned counsel for the appellant and Shri Nishan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 590 (DB)], wherein this Court took a view that the refund could not be denied to the assessee merely on the basis of non-registration of the premises. The Tribunal in this matter has also recorded findings that Stellar Park Premises at Noida were taken on rent only in April 2012. Thereafter, they had applied for inclusion of Stellar Park address in their centralized R.C. on 24.4.2013 and the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X