2007 (11) TMI 241

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..... on ground that tax was paid in different jurisdiction - matter is remanded back to adjudicating authority to decide afresh after taking into consideration the relevant letter of the Chief Accounts Officer - appeal is allowed by way of remand - ST/319/2007-SM(BR) - 1886/2007-SM(BR)(PB), - Dated:- 30-11-2007 - Shri P. K. Das, Member (J) [Order] -1. The appellants filed this appeal against .....

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..... ring both the sides and on perusal of the records, I find that there is no dispute that the appellant is entitled to get the refund of tax. In any event, the appellant deposited the tax, which is not within the jurisdiction of the adjudicating authority, cannot be the reason for denial of the refund claim. It is seen that the Chief Accounts Officer of Central Excise Commissionerate, Jaipur-I by hi .....

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