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TMI Blog2018 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - Tribunal in the case of Chambal Fertilizers and Chemicals Ltd. v. CCE, Indore [2017 (1) TMI 549 - CESTAT NEW DELHI] has dealt with an identical issue and has held that the jurisdiction to entertain refund claims lie with the excise authorities of the service provider as also of the service recipient - ROM application dismissed. - ST/ROM/50144/15, (ST/3094/12) - MO/70007/2018-CU[DB] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said plea of the Revenue relates to merits of the case and hence cannot be considered to be a mistake apparent on the face of the records, we note that the Tribunal in the case of Chambal Fertilizers and Chemicals Ltd. v. CCE, Indore [2017 (52) STR 329 (Tri-Del.)] has dealt with an identical issue and has held that the jurisdiction to entertain refund claims lie with the excise authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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