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TMI Blog2018 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ere it was held that Registration not compulsory for refund - appeal allowed - decided in favor of appellant. - ST/20640/2018-SM, ST/20641/2018-SM - Final Order Nos. 21663 – 21664/2018 - Dated:- 15-10-2018 - SHRI. P. DINESHA, JUDICIAL MEMBER Shri. Krishnan, CA For the Appellant Shri. K.B. Nanaiah, Assistant Commissioner (AR) For the Respondent ORDER Per: P. DINESHA The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest under protest and then made a claim for refund. The Revenue issued a show-cause notice on 28.08.2014 proposing to reject the refund claim of the appellant and the show-cause notice culminated in the Order-in-Original dated 18.06.2015 wherein, the adjudicating authority has confirmed the proposals made in the show-cause notice, also imposed penalty and interest as applicable. On appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mPortal India Wireless Solutions P. Ltd. reported in 2012 (27) S.T.R. 134 (Kar.) after considering the rival contentions has ruled as under: 6. The assessee is a 100% export oriented unit. The export of software at the relevant point of time was not a taxable service. However, the assessee had paid input tax on various services. According to the assessee a sum of ₹ 4,36,985/- is accum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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