2003 (9) TMI 478

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....he Office of the Assistant Commissioner of Division-I and therefore held that the refund application has been filed by the appellant/assessee with the Assistant Commissioner. Ld. Commissioner (Appeals) had therefore directed the Assistant Commissioner to process the refund claim and decide the same on merits by observing the principles of natural justice. 2. Aggrieved by this order, the Revenue has come in appeal on the ground that the Commissioner (Appeals) failed to observe that as per Board's Circular No. 130/41/95-CX., dated 30-5-95 Collector's (Commissioners) were required to direct the divisional Assistant Commissioner's to designate an officer by name to carry out the scrutiny of refund claim filed and to issue acknowledgement ....

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....ted as received in the office of the Assistant Commissioner of the division. He further submitted that the refund claim filed with the Inspector/Superintendent of the range, who has to transmit to the Assistant Commissioner and such refund claim have been treated as filed with the Assistant Commissioner and the date of filing has been treated in such cases as the date on which such refund claim has been received by the Inspector/Superintendent of the same range. In this connection he relies on the judgment rendered by this Tribunal in the case of Skycell Communications Ltd. v. CC, Chennai as reported in 2000 (122) E.L.T. 815 and that of Indian Training Industries v. CC, Chennai as reported in 2001 (133) E.L.T. 776. He also relied on the Ape....