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2017 (2) TMI 438 - AT - Service TaxRefund claim - rejection on the ground that refund claim was filed by not fulfilling the conditions of N/N. 41/2007, inasmuch as it was filed before the wrong forum - whether the learned Commissioner (Appeals) has correctly remanded the matter to the Adjudicating authority to examine the refund application on merit, when the initial refund claim was filed before the Assistant Commissioner of Service Tax instead of the Assistant Commissioner of Central Excise? Held that: - I do not find any discrepancy in the said order of the learned Commissioner (Appeals) as he has only condoned the filing of refund claim before the inappropriate authority, and remanded the matter to the proper authority for scrutiny of the same - appeal dismissed - decided against Revenue.
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