2010 (9) TMI 1009

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..... nial of the refund claim filed before the Assistant Commissioner, Pune on the ground that as the appellant have made a pre-deposit of the amount in dispute as per the order of Commissioner (Appeals), Hyderabad-III. The refund claim before the Assistant Commissioner is not maintainable. 2. The appellant vide his letter dated 28-9-2010 made a request to this Tribunal to pass the order on merit .....

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..... for the refund claim but the refund was denied on the ground that the Assistant Commissioner, Pune has no jurisdiction to deal with such case, as the pre-deposit direction was made by the Commissioner (Appeals), Hyderabad. 4. Heard the learned DR and considered the submissions of the appellant. It is an admitted fact that the appellant is entitled for refund claim without filing the application .....

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