2018 (1) TMI 1016

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..... lore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it has been stated that registration of the premises is not necessary for grant of refund - the Hon'ble Karnataka High Court decision is fully applicable to the disputed issue - appeal dismissed - decided against Revenue. - ST/70014/2017-ST[SM] - A/71666/2017-SM[BR] - Dated:- 16-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri Pa .....

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..... ing unutilized in their books for the relevant period. 3. The Adjudicating Authority perused the various documents submitted by the party and rejected the refund claim by holding that the input service invoices were raised on the unregistered premises at C-25, Sector 4, Noida, whereas the services were exported from unregistered premises at SDF Block K-1 K-4, NSEZ, Noida. Further, the Bank Re .....

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..... t is seen that that the Commissioner (Appeals) has granted the relief to the respondents by following the Honble Karnataka High Court decision in the case of M Portal India Wireless Solutions P. Ltd. Versus Commissioner of Central Excise, Bangalore as reported at 2012 (27) S.T.R. 134 (Karnataka), wherein it has been stated that registration of the premises is not necessary for grant of refund .....

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