Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 616 - CESTAT AHMEDABADRefund claim of Service Tax paid for services received and utilised for export of goods - rejection of claim as filled before an inappropriate authority - Held that:- Jurisdictional Deputy Commissioner of Central Excise, Division-V (City), Ahmedabad-II rejecting the claim rather should have forwarded this application filed for the refund by the appellant to the jurisdictional Assistant/Deputy Commissioner of Service Tax, Ahmedabad City,an exclusive Service Tax Commissionerate. Remit the matter back to adjudicating authority, with a direction to him to forward the same to jurisdictional Assistant/Deputy Commissioner of Service Tax for processing the same in accordance with the law & to treat this as a refund claim filed within limitation and decide the issue at the earliest.
|