Area based jurisdiction for grant of Refund - If the Revenue was ...
Revenue Can Transfer Refund Claims to Proper Jurisdictional Officer if Filed Incorrectly with Head Office.
November 1, 2018
Case Laws Service Tax AT
Area based jurisdiction for grant of Refund - If the Revenue was of the view that the refund claims should have been filed with the jurisdictional officer of the Head Office, they were within their rights to transfer the same to the officer having the proper jurisdiction
View Source