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2016 (12) TMI 482 - CESTAT NEW DELHIRefund claim - export of goods - Notification no. 41/2007-ST dated 6.10.2007 - manufacture and export of soya bean extract - time bar - whether the refund claim, filed before the wrong authority in time, and subsequently filed with delay before the proper authority, is to be held as filed within time? - Held that: - the refund claim, which has been filed within time before the wrong authority, is to be held as filed in time. I also note that the authorities below have not examined the claim on merits. The learned Departmental Representative has also pointed out certain misgivings on the eligibility of the refund claim on merits. Hence, I deem it proper to set aside the impugned order and remand the matter to the Original Adjudicating authority. He shall consider the claim as filed in time and examine the same on merit and pass an appropriate order. I make it clear that the appellant may be given due opportunity of hearing before passing the denovo orders - appeal allowed by way of remand.
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