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Refund cannot be rejected on ground that address on FIRC is other than place from where services were availed: CESTAT

Credit cannot be denied on ground that services have been availed prior to obtaining registration

Refund rejected due to non-submission of CA Certificate: CESTAT gives opportunity of furnishing further documents

Assesse entitled for an interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT

No Exemption from Payment of Purchase Tax to be Allowed on Account of Breach of Declaration in Form 26: SC
