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2020 (1) TMI 1056 - AT - Central ExciseRefund claim - refund rejected on the ground of Jurisdiction - Appellant exited from LTU - territorial jurisdiction - HELD THAT:- It is pertinent to note that appellant filed seven (7) refund claimed on 28.1.2013 with the Deputy Commissioner, LTU, Bangalore because at that time LTU Bangalore had the jurisdiction to settle all the refund claims of the appellant and when the SCN was issued proposing to deny the refund claim, lack of jurisdiction was not raised in any of the show-cause notices. It is a fact that appellant exited from LTU after filing reply to the show-cause notice - Once the appellant has exited from LTU, it was incumbent on the part of the department to direct the appellant to file the refund claims to various concerned Divisions for claiming the refund. But the department has issued only corrigendum in only 2-3 cases and even in those cases, the respective jurisdictional authorities did not entertain the refund claims filed by the appellant. The refund claim has been rejected on account of lack of jurisdiction and in respect of few refunds, corrigendum has been issued and in respect of few refunds, no corrigendum has been issued. With respect to refund claims where corrigendum is issued, I direct the concerned authorities to accept the copies of refund applications as filed before the LTU and decide the claim of the appellant after following the due process of law including the principles of natural justice - with respect to refund claims where no corrigendum is issued, it is directed that the GST South Commissionerate Bangalore to accept the copies of refund applications as filed before the LTU and dispose of the refund claims after following the due process including the principles of natural justice. Appeal disposed off by way of remand.
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