9911796707
TMI Blog2022 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Service Tax could have transferred the application of refund claim to the Assistant Commissioner of Central Excise itself, if that could have been done, the refund claim would not have been held time barred. Relying on the decision in the case of M/S ANURAG ENTERPRISES VERSUS COMMISSIONER OF CGST, GHAZIABAD [ 2019 (8) TMI 1299 - CESTAT ALLAHABAD] wherein this Tribunal held that appellant having filed the refund claims with their jurisdictional Service Tax Authorities under a bona fide belief that the claims have to be dealt with by him, and if the concerned office was not having jurisdiction, the reasonable course of action on th part of the officer was to transfer the claim to the relevant office having jurisdiction to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Notification No.27/2012-CE(NT) dt. 18/06/2012 for the period April 2012 to June 2012 on 04/02/2013 before the Assistant Commissioner of Service Tax, although the last date of filing return was 31/03/2013. But on 03/04/2013, the said refund claim was returned by the Assistant Commissioner of Service Tax on the pretext that the same is required to be filed before the jurisdictional Assistant Commissioner of Central Excise, which was filed by the appellant before learned Assistant Commissioner, Central Excise on 30/10/2013. The said refund claim was rejected being time-barred. Therefore, the appellant is before us by way of this appeal. 3. Learned counsel for the appellant submits that initially, the appellant filed refund claim in time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been done, the refund claim would not have been held time barred. Therefore, relying on the decision in the case of Anurag Enterprises (supra) wherein this Tribunal held as under:- 5. We agree with the above stand of the assessed. The appellant having filed the refund claims with their jurisdictional Service Tax Authorities under a bona fide belief that the claims have to be dealt with by him, and if the concerned office was not having jurisdiction, the reasonable course of action on th part of the officer was to transfer the claim to the relevant office having jurisdiction to decide the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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