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TMI Blog2019 (8) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... e same, under intimation to the assessee. Examining from another angle also, if the appellant is now required to file a fresh refund claim, the same would not be hit by the bar of limitation, inasmuch as, the period during which the same were pending before wrong forum and were under litigation has to be excluded. The Assistant Commissioner, Service Tax is directed to transfer the appellant s application for refund to the proper concerned office having jurisdiction to deal with the same - appeal disposed off. - Appeal No. ST/70538/2018-CU[DB] - FINAL ORDER NO. 70495/2019 - Dated:- 6-3-2019 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said refund claims so filed by them stand rejected by the Original Authority on the ground that since the same was paid in the jurisdiction of M/s NBCC, the refund claims filed with him are outside his jurisdiction. The said ground of rejection adopted by the Assistant Commissioner was upheld by Commissioner (Appeals) by observing as under:- I also observe from the case records that the challans submitted along with the refund claim pertain to the regional offices of M/s NBCC located in different parts of the country and hence I agree with the view of the Original Authority that under Section 11B of the Central Excise Act, 1994, there is no provision whereby refund claim of the Service Tax paid under the jurisdiction of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee. Examining from another angle also, if the appellant is now required to file a fresh refund claim, the same would not be hit by the bar of limitation, inasmuch as, the period during which the same were pending before wrong forum and were under litigation has to be excluded. 6. In view of the above, we set aside the impugned orders and direct the Assistant Commissioner, Service Tax to transfer the appellant s application for refund to the proper concerned office having jurisdiction to deal with the same. He can seek the assistance of the appellant in adopting the above course. 7. We make it clear that we have decided the appeal on the point of jurisdiction only. We have not gone to the other asp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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