The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while directing the GST refund to Service Provider ruled that Registration with department is not a prerequisite to claim GST refund.
The appellant, M/s Blue River Capital India Advisory Services LLP has assailed the rejection of refund claim. For the period from September, 2008 to March, 2009, appellant’s claims for refund of Rs. 16,43,339/- and claim for Rs. 8,21,432/- for the period from April, 2009 to September, 2009, which were rejected by the adjudicating authority and Commissioner (Appeals) are challenged in this Tribunal in appeal and its rejection claim for Rs. 7,39,219/- for the period from October, 2009 to March, 2010 and April 2010 to September, 2010 that was rejected on the ground that appellant did not avail registration with department for the period during which invoices were raised has been contested by both the parties.
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