Tribunal Upholds Commissioner's Decision on Manufacturer-Exporter Refund Claim Jurisdiction

The Tribunal dismissed the Revenue's applications for stay of the impugned order, upholding the Commissioner (Appeals)' decision to allow the refund claims of the applicant. It was determined that for manufacturer-exporter refunds, the claim should be filed where the goods were manufactured, resolving the jurisdictional issue raised by the Revenue.

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The Revenue filed applications for stay of operation of the impugned order. The Commissioner (Appeals) allowed the refund claims of the applicant. The Revenue raised the issue of jurisdiction regarding where the refund claim should be filed. The Tribunal found that for manufacturer-exporter refund, the claim should be filed where the goods were manufactured. The applications were dismissed.

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