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2018 (8) TMI 1289 - HC - Service TaxJurisdiction - Refund claim - Recipient of service - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? Held that:- It is always better to allow the assessee to claim from his jurisdictional Commissioner since it is very easy to claim the same and it is settled preposition that the person who paid the amount to an authority, must claim the refund from the same authority. If question is decided to keep open for the assessee to claim on two places, will lead to criminal wastage of time inasmuch as the non jurisdictional Commissioner has to verify from the Commissioner for the payment made and instead of that it is always better for the convenience of the Central Government to keep it with the jurisdictional Commissioner - the view taken by the Tribunal is correct and is accepted. Appeal dismissed - decided against appellant-Revenue.
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