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TMI Blog2017 (9) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... than registered address and such addresses have been subsequently recognised by the Department by issuing centralized registration certificate? - Held that: - the appellant was having centralized billing and accounting system, it is apparent that these services utilized at the non-registered addresses during the relevant period, the output services generated at such premises was availed or accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by issuing centralized registration certificate. 3. The brief facts of the case are that the appellant is an exporter of ready-made garments, applied for refund claim for ₹ 2,81,674/- under Notification No.41/2007-ST on 11/02/2009 for the period July-2008 to September-2008. Vide Order-in-Original dated 28/07/2009, the Assistant Commissioner was pleased to allow the refund in part and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the rival contentions, I find that the three addresses other than the registered address at which the services under dispute were received have been subsequently recognized by the Department in the Centralized Registration Certificate dated 22nd December, 2008, wherein in the forwarding letter, issued by the Range Superintendent dated 31st December 2008, it is mentioned- "In view of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to refund of the balance amounting to ₹ 1,25,442/- under Notification No.41/2007-ST. Accordingly, the appeal is allowed with consequential benefits. I further direct the adjudicating authority to disburse the amount of ₹ 1,25,442/- within a period of 45 days, from the receipt of a copy of this order, along with interest, as per rules.
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