TMI Blog2019 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... should be filed before jurisdictional Assistant Commissioner, Allahabad and the same was filed before jurisdictional Assistant Commissioner at Agra on 21/06/2011 and considering said date as date of filing dealt with the issue - We are not in agreement with the said argument of the learned Commissioner (Appeals). The refund is sought from the Department of Revenue and both Assistant Commissioner, Allahabad and Assistant Commissioner, Agra are representing Department of Revenue. Assistant Commissioner, Allahabad on receipt of said application on 29/04/2011 instead of rejecting the same should have forwarded the same to the Assistant Commissioner of Central Excise, Agra. We, therefore hold that appellant had filed application for refund on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Agra. Assistant Commissioner of Central Excise, Agra by his order dated 21/06/2011 returned the said refund application filed by the appellant stating therein that refund application should be filed by Gas Authority of India Ltd. Aggrieved by the said communication dated 21/06/2011 appellant preferred appeal before Commissioner (Appeals) Central Excise, Kanpur who through his order dated 09/11/2011 remanded the matter to the Assistant Commissioner with directions. In pursuance of the said directions appellant again filed refund application on 06/12/2011 with Assistant Commissioner of Agra. Assistant Commissioner, Agra through his Order-in-Original dated 25/11/2013 rejected that refund claim on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner at Agra on 21/06/2011 and considering said date as date of filing dealt with the issue. We are not in agreement with the said argument of the learned Commissioner (Appeals). The refund is sought from the Department of Revenue and both Assistant Commissioner, Allahabad and Assistant Commissioner, Agra are representing Department of Revenue. Assistant Commissioner, Allahabad on receipt of said application on 29/04/2011 instead of rejecting the same should have forwarded the same to the Assistant Commissioner of Central Excise, Agra. We, therefore hold that appellant had filed application for refund on 29/04/2011. We, therefore remand the matter to the learned Commissioner (Appeals) to decide the issue taking 29/04/2011 as the date of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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