Refund claim - jurisdiction - the appellants filed the refund ...
Refund Claims Should Not Be Dismissed for Export Warehouse Portion, Says Appellants to Central Excise Commissioner.
July 27, 2017
Case Laws Service Tax AT
Refund claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer. The said refund claim cannot be rejected on the ground that a part of the refund related to the warehouse of the exporter.
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