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2017 (7) TMI 900 - AT - Service TaxRefund claim - Service Tax paid on input service used for export of goods - denial on the ground that the goods were exported from the appellant's warehouse which is not situated under the jurisdiction of Central Excise, Haldia-II Division - Held that: - the manufacturer-exporter of the goods shall file the claim of refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory or the warehouse. On plain reading of the Notification, it is clear that the manufacturer-exporter may file the refund claim to their jurisdictional officers of the factory or the warehouse - In the present case, the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer. The said refund claim cannot be rejected on the ground that a part of the refund related to the warehouse of the exporter. However, the appellant is not entitled to the refund where the amounts of refund do not co-relate with the documents - appeal allowed - decided partly in favor of appellant.
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