2012 (8) TMI 854

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..... t, Adv JUDGEMENT Per: Mr. B.S.V. Murthy; The respondent submitted three refund claims for refund and service tax paid on taxable services received and used in connection with the export of goods for the quarters from April 2008 to September 2008 with the Assistant Commissioner of Service Tax Cell, Vadodara-2. The Assistant Commissioner, Service Tax Cell, Vadodara-2 transferred the claims to As .....

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..... the sides. 3. I find considerable force in the arguments advanced by the ld. counsel for the respondents that the respondents entertained a bonafide belief that the claim has to be filed before the Assistant Commissioner in Mumbai since their head office was located in Mumbai. Moreover, during the relevant time the notification was still being implemented and respondents were new to the system. .....

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