2017 (2) TMI 438

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..... hority to examine the refund application on merit, when the initial refund claim was filed before the Assistant Commissioner of Service Tax instead of the Assistant Commissioner of Central Excise? Held that: - I do not find any discrepancy in the said order of the learned Commissioner (Appeals) as he has only condoned the filing of refund claim before the inappropriate authority, and remanded t .....

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..... with the Assistant Commissioner of Service Tax of Division Vadodara instead of proper jurisdictional officer i.e. Assistant Commissioner of Central Excise, Bharuch. Consequently, a show cause notice was issued to them on 30.01.2009, proposing to reject their refund claim on the ground that the same was filed by not fulfilling the conditions of Notification No.41/2007, inasmuch as it was filed befo .....

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..... ong authority. It is his contention that the learned Commissioner (Appeals), appreciating the evidences on record, remanded the matter to the appropriate Adjudicating authority to reconsider the refund claim on merit. 6. The only issue needs to be addressed is whether the learned Commissioner (Appeals) has correctly remanded the matter to the Adjudicating authority to examine the refund applica .....

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