Registration is not a requirement for filling refund claim

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of M/s Blue River Capital India Advisory Services LLP v. Commissioner of CGST & Central Excise, Mumbai East [Final Order No. A/87046-87047/2021 dated November 03, 2021], held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest.

M/s Blue River Capital India Advisory Services LLP ("the Appellant") filed the current appeal being aggrieved of the Order-in-Appeal dated August 27, 2020 ("OIO") passed by the Commissioner CGST & Central Excise (Appeals) in which the refund claim of the Appellant was rejected on the ground that Appellant did not avail registration with department for the period during which invoices were raised. The Appellant has assailed the rejection of refund claim which were rejected by the adjudicating authority and Commissioner (Appeals) including the rejection claim for Rs. 7,39,219/- for the period from October, 2009 to March, 2010 and April 2010 to September.

The Appellant with reference to the leading case MPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2012 (27) STR 134 (Kar.)] tried to justify that registration with the department is not a prerequisite to claim refund.

The Hon'ble CESTAT, Mumbai relied upon the case of MPortal India Wireless Solutions Pvt. Ltd. supra in which it was held that registration is not a requirement for filing refund claim. Further, ruled that it is revealed from case record and admitted by both the parties that Appellant got registered with retrospective effect from August 11, 2009 and the first refund application was filed on August 30, 2009 i.e. after the registration was completed. It is therefore immaterial to examine the date of invoices if raised before the registration date as there is no such stipulation or conditionality in Circular No. 120/01/2010-ST dated January 19, 2010.

Further, the CESTAT directed that the Appellant is entitled to get the refunds accordingly and directed the department to pay the same along with applicable interest within a period of three months from communication of this order.