2007 (11) TMI 241

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..... Ld. Advocate on behalf of the appellants submits that there is no dispute that the appellant is entitled to get the refund of tax. The only dispute is that the adjudicating authority is within the jurisdiction of Jaipur-I Commissionerate. The appellant deposited the tax within the jurisdiction of Jaipur-II. Ld. Counsel drew the attention of the Bench to the letter dated 9-1-2007 of the Addl. Acco .....

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..... le to the appellant and the concerned Asstt. Commissioner, if requires any clarification, he can write to his office. Hence, I set aside the impugned order and the matter is remanded back to the adjudicating authority to decide afresh after taking into consideration the letter of the Chief Accounts Officer, as stated above. Thus, the appeal is al lowed by way of remand. (Order dictated & pronounc .....

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