Refund of input Cenvat credit cannot be denied for mere non-registration of premises

MSYS Tech India Private Limited Vs Commissioner of GST & CE (CESTAT Chennai) Refund of input Cenvat credit cannot be denied for mere non-registration of premises Hon’ble High Court of Judicature at Madras has held that the refund of input Cenvat credit cannot be denied just because premises was unregistered, in the case of Commissioner of GST & Central Excise, Chennai Vs. BNP Paribas Sundaram Global Securities, in CMA No. 57 of 2018 dated 18.01.2018. Therefore, the denial of refund for the reasons of a premises being un­registered cannot sustain and the same is set aside. Refund of...