2013 (2) TMI 616

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..... ather should have forwarded this application filed for the refund by the appellant to the jurisdictional Assistant/Deputy Commissioner of Service Tax, Ahmedabad City,an exclusive Service Tax Commissionerate. Remit the matter back to adjudicating authority, with a direction to him to forward the same to jurisdictional Assistant/Deputy Commissioner of Service Tax for processing the same in accord .....

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..... a refund claim before the office of Deputy Commissioner of Central Excise, Division-V, Ahmedabad-II. 4. The jurisdictional Deputy Commissioner issued a Show Cause Notice for rejection of the same on the ground that the said office cannot entertain any refund claim of Service Tax used for the purpose of export of goods. Both the lower authorities relying upon the Board s Circular No.101/4/2008 .....

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..... refund claim before an inappropriate authority. 6. Accordingly, we set aside both the orders and remit the matter back to adjudicating authority, with a direction to him to forward the same to jurisdictional Assistant/Deputy Commissioner of Service Tax for processing the same in accordance with the law. We also direct the jurisdictional Assistant/Deputy Commissioner of Service Tax to treat thi .....

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