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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of duty paid - filing of refund claim before the wrong ...


High Court Upholds Tribunal Decision: Refund Claim Should Be Transferred, Not Rejected Due to Jurisdiction Errors.

April 13, 2020

Case Laws     Central Excise     HC

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim with the authorities which is not competent to entertain the refund claim, he would have transferred the application for refund claim before the competent authority but could not have rejected the refund claim simply on the ground that he had no jurisdiction. - HC confirmed the decision of Tribunal

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