2010 (9) TMI 1009 - AT - Central Excise

Summary

Issues involved: Appeal against denial of refund claim due to jurisdictional issue.

Summary:
The appellant filed an appeal against the denial of a refund claim, stating that they had made a pre-deposit as directed by the Commissioner (Appeals), Hyderabad. The appellant requested the Tribunal to consider the merits of the case based on the grounds mentioned in their appeal memorandum. The appellant cited a Board Circular to support their claim for refund without a formal application. The JDR argued that the Assistant Commissioner, Pune lacked jurisdiction to handle the case due to the pre-deposit direction from the Commissioner (Appeals), Hyderabad.

After hearing both parties, the Tribunal noted that the appellant was entitled to a refund without filing a formal application, as per the Board Circulars. Since no refund had been given to the appellant, they were advised to approach the relevant Commissionerate that had issued the pre-deposit directive. The Tribunal found no issue with the impugned order rejecting the refund claim based on jurisdictional grounds, and therefore upheld the order, rejecting the appeal.