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2019 (3) TMI 1438 - AT - Service Tax100% EOU - Refund claim - export of services - SCN was issued only on the ground of non-submission of certain documents whereas the impugned order has been passed on the ground that the appellant has not registered in Bangalore for its Pune and Hyderabad Units - Scope of SCN - Held that:- The appellant filed refund claim pertaining to accumulated unutilized CENVAT credit which was initially objected to by the department for non-submission of certain documents. Finally, Asst. Commissioner rejected the said refund against which the appellant filed appeal before the Commissioner (A) who allowed the appeal and remanded the matter back to the original authority and the original authority in de novo proceedings has partially allowed the refund claim and partially rejected the refund only on the ground that the appellant’s two units situated at Hyderabad and Pune are not registered in Bangalore, therefore, refund claim filed in Bangalore is not maintainable on account of jurisdiction. Further, after the centralized registration, any refund claim pertaining to the appellant will lie only in Bangalore because all the records are available at Bangalore and there is a centralized accounting system being followed at Bangalore. There is no force in the contention of the learned AR saying that the records pertaining to Pune and Hyderabad are available with the said jurisdictional authorities alone, because the appellant along with refund application has filed all the documents in support of the refund claim but both the authorities without examining the record have rejected the refund claim merely on the ground of territorial jurisdiction, which according to me is not tenable under law; that too once the appellant has obtained centralized registration and has filed the refund claim after obtaining the centralized registration. The grounds on which refund has been rejected is not sustainable in law - case remanded to the original authority for examination and verification of the documents pertaining to refund and thereafter, grant refund in accordance with law - appeal allowed by way of remand.
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