2010 (9) TMI 540 - AT - Service Tax

Refund - Where to file refund claim - place of head office or place of manufacture - Held that - Notification provided in case of manufacturer-exporter refund is to be filed where the goods were manufactured - Decided in the favour of the assessee

Summary

The Revenue filed applications for stay of operation of the impugned order. The Commissioner (Appeals) allowed the refund claims of the applicant. The Revenue raised the issue of jurisdiction regarding where the refund claim should be filed. The Tribunal found that for manufacturer-exporter refund, the claim should be filed where the goods were manufactured. The applications were dismissed.