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2016 (7) TMI 356 - CGOVT - Central ExciseRebate/ refund claim - export of goods - Jurisdiction - The said rebate claim was rejected by Assistant Commissioner(Rebate), Central Excise, Raigad on the ground that Maritime Commissioner Raigad, have no jurisdiction over the exports made from the ICD Sabarmati, Ahmedabad. - Held that:- Government observes that Commissioner (Appeals) has rightly held that in terms of Notification 19/2004 CE(NT) dated 06.09.2004 which provides the procedure for filing rebate, the claim of rebate shall be lodged with original copy of application to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or as the case may be Maritime Commissioner. It is a fact on record that the goods were exported from ICD, Sabarmati and in such case the original authority i.e. Maritime Commissioner will have no jurisdiction. The applicant was pointed out regarding the discrepancy but they neither filed any reply nor withdrew their claim to file before the proper authority. As such, the claim has rightly been rejected as filed beyond jurisdiction by the original authority. - Revision application rejected.
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