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TMI Blog2019 (5) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Trichy Division - HELD THAT:- The rejection of claim is only on technical ground for lack of jurisdiction. The learned Authorised Representative has pointed out that the original authority had issued intimation to the appellant within 20 days stating that lack of jurisdiction. The appellant, however, opted to contest the issue of jurisdiction. As per Rule 47 of SEZ Rules read with section 51 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey filed refund claim on 06.03.2017 before the Central Excise, Trichy Division for refund of ₹ 10,42,450/- being the excise duty paid on the inputs procured from suppliers. The refund application was rejected observing that the same ought to have been filed before the Central Excise authorities having jurisdiction over the SEZ Unit in Gujarat. Against this, the appellant filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities, who has jurisdiction over the appellant s SEZ Unit. It is argued by him that the original authority could have forwarded the refund claim to the proper authority. He prayed that in any case, the substantive right may not be taken away for the procedural lapse of filing before wrong jurisdiction. 3. The learned Authorised Representative for the Revenue shri L. Nanda Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Commissionerate in Trichy. According to appellant, they have filed the refund claim before the Trichy Commissionerate since the excise duty was paid before such Commissionerate. However, as per the amendment brought forth with effect from 05.08.2016 by Rule 47 of SEZ Rules, the refund claim in such a situation has to be filed before the jurisdictional Central Excise officer, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erference. The appeal is, therefore, dismissed. 6. However, taking note of the fact that the refund claim has been filed within the due date before the wrong forum, the appellant is at liberty to file the same before proper forum. The concerned authority may take into consideration of the fact, that appellant was contesting the matter before the wrong forum. Appeal disposed accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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