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2015 (10) TMI 958 - HC - CustomsJurisdiction to grant refund claim of SAD – Notification No.102/2007-Cus - whether Assistant Commissioner of Customs House and Air Cargo Complex have concurrent Jurisdiction - revenue contended that the jurisdictional Assistant Commissioner alone shall sanction and refund the claim made by the assesses. Held That:- Standing Counsel for revenue fairly submitted that the petitioner may be directed to file necessary refund claims before the jurisdictional Assistant Commissioner and on receipt of the same, the same shall be considered and to that effect necessary directions may be issued by this Court. Impugned order is set aside and quashed – Respondent directed to send original refund application to the Assistant Commissioner of Customs (Airport and Air Cargo) – Petitioner permitted to submit a copy of the refund application failing which it is open for the Respondents to pass appropriate orders – Decided in favour of the Petitioner.
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