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TMI Blog2017 (11) TMI 2065X X X X Extracts X X X X X X X X Extracts X X X X ..... s after a gap of almost nine months, the refund claim filed by the appellant was returned on the premise that the same is not having the jurisdiction to entertain the refund claim and is required to be filed before the proper forum - On this intimation, the appellant immediately filed the refund claim within 7 days. Therefore, the period of limitation is required to be counted from October, 2010 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 before the Commissioner of Central Excise Customs, Rajkot on 3-5-2011 whereas the proper office before the refund claim was required to be filed was Commissioner of Service Tax, Division-Gandhidham. The said application was returned to the appellant by Assistant Commissioner, Central Excise, Rajkot on the premise that the refund claim was not maintainable before them and the same is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officer was duty bound not to receive the said refund claim if it is not pertaining to them and if the same has been accepted, then it is the duty of the officer to transfer the refund claim to the relevant department as the Service Tax and Excise are dealt by the same Chief Commissioner. But in this case, after a gap of almost nine months, the refund claim filed by the appellant was returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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