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2018 (3) TMI 513 - AT - CustomsJurisdiction - refund claim - The department is of the view that the jurisdictional office being Air Commissionerate, the refund claim filed before the Seaport, Customs is without jurisdiction - principles of Natural Justice - Held that: - The Seaport Commissionerate would have issued a SCN proposing to reject the refund claim on the ground of jurisdiction. Without putting notice to the appellants in regard to jurisdiction, the same has been dismissed. This is blatant violation of Natural Justice - appeal allowed - decided in favor of appellant.
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