- (1.) This appeal has arisen from judgment and order dated 15.12.2015 passed by Customs, Excise & Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as Tribunal) in Excise Appeal Nos. 52520 and 53049 of 2014 whereby Tribunal has rejected appeal of Revenue against order passed by Commissioner allowing refund to Assessee.
(2.) Learned Counsel for appellant contended that Assessee was registered with Department on 20.12.2011 but refund was claimed for the period earlier thereto, i.e April 2011 to September 2011, and no refund therefore, could have been claimed when Assessee was not registered.
(3.) Shri Krishna Agarwal learned counsel appering for appellant relied on a Madras High Court decision in Commissioner of Central Excise, Coimbatore v. Sutham Nylocots wherein refund of duty for the period prior to registration of Assessee was denied. We find that in the present case, Tribunal has followed a judgment of Karnataka High Court in Portal India Wireless Sollution P.Ltd. v. C.S.T, Bangalore wherein it has been held that registration with Department is not a pre requisit for claiming Cenvat Credit and therefore, refund cannot be denied for this reason above.;