Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 271 - CESTAT ALLAHABADRectification of mistake - Revenue's ground is that the Refund application filed by the appellant claiming refund of excess duty paid by GAIL should have been filed with the jurisdictional authorities of GAIL rather than filing with their jurisdictional central excise authorities - Held that: - Tribunal in the case of Chambal Fertilizers and Chemicals Ltd. v. CCE, Indore [2017 (1) TMI 549 - CESTAT NEW DELHI] has dealt with an identical issue and has held that the jurisdiction to entertain refund claims lie with the excise authorities of the service provider as also of the service recipient - ROM application dismissed.
|