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2018 (2) TMI 1176 - AT - Service TaxJurisdiction - Refund of of accumulated Cenvat credit - case of Revenue is that Commissionerate-I was not having any jurisdiction over the assessee’s factory and the refund claim should have been filed with Commissionerate-III, who had the proper jurisdiction - Held that: - In the absence of any dispute about legality of the refund claim or about appellant’s entitlement to the same, the setting aside the order by the Commissioner (Appeals) is not justified - In case, the officer who sanctioned the refund claim was not having jurisdiction over the appellant, it was for him to return the papers back to the assessee for proper filing or to transfer the same to the correct Commissionerate. In any case, the appellate authority set aside the order instead of remanding the matter to be re-adjudicated by the proper officer. It is not fit to remand the matter to the proper Commissionerate/Officer as the refund has already been sanctioned and there is no dispute about merits of the refund - impugned order set aside and matter restored the order of the original adjudicating authority with consequential relief to the appellant, if any, as per law - appeal allowed.
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