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2019 (5) TMI 1337 - AT - Central ExciseRefund of excise duty paid - Jurisdiction - refund application was rejected observing that the same ought to have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit in Gujarat whereas the refund was filed before the Central Excise, Trichy Division - HELD THAT:- The rejection of claim is only on technical ground for lack of jurisdiction. The learned Authorised Representative has pointed out that the original authority had issued intimation to the appellant within 20 days stating that lack of jurisdiction. The appellant, however, opted to contest the issue of jurisdiction. As per Rule 47 of SEZ Rules read with section 51 of the Act ibid, the refund ought to have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit - the refund has been filed before the wrong authority and the rejection on this ground of lack of jurisdiction does not call for interference. Appeal dismissed - decided against appellant.
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