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2017 (12) TMI 945 - AT - Central ExciseJurisdiction - Refund claim - case of Revenue is that it is only the competent Asst. Commissioner who can sanction the refund claim before the Commissionerate Bangalore-I whereas the show cause notice was issued by Bangalore-I, II and III Commissionerate - Held that: - it was the duty of the original authority to send the refund claim to the concerned Commissionerate who is competent to sanction the refund - there is no infirmity in the impugned order and therefore, the impugned order is up held by dismissing the Revenue appeal - decided against Revenue.
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