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2007 (4) TMI 486 - AT - Central ExciseExports - refund claim for Merchant overtime charges - HELD THAT:- It is seen that the office of the jurisdictional Superintendent of Central Excise Range is situated at Kota. The appellant factory is coming within the jurisdiction of the central excise Range Superintendent who supervises the work. The Tribunal in the case of Sigma Corporation (I) Ltd.[2004 (1) TMI 112 - CESTAT, NEW DELHI] held that if the services of stuffing of goods in the container was rendered by the officers within his Range only i.e. within his normal place of work, no MOT charges is payable for stuffing of goods carried out during the working days only. Regarding contention of the learned D.R. that refund claim is not maintainable under Central Excise Act, I find that the Tribunal in the case of CCE, Jaipur-I v. M/s. Flair Filtration (P) Ltd.[2006 (11) TMI 393 - CESTAT, NEW DELHI] held that any appeal or any dispute arising would be definitely covered under the provisions of the Customs Act, 1962. Thus, I set aside the impugned order and the appeal is allowed with consequential relief.
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