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of <h1>Jurisdiction determined by service location, Coimbatore unit has authority over refund claims</h1> <h3>Commissioner of Central Excise, Coimbatore Versus M/s. Cbay Systems (India) Pvt Ltd</h3> Commissioner of Central Excise, Coimbatore Versus M/s. Cbay Systems (India) Pvt Ltd - 2016 (41) S.T.R. 488 (Tri. - Chennai) The appellate tribunal allowed the miscellaneous application regarding a name change. The main issue was whether services provided in Coimbatore give jurisdiction for refund claims. The tribunal ruled that the location of foreign exchange receipt does not affect the law, as it establishes the export of service from India. Therefore, the Coimbatore unit has jurisdiction over refund claims. The tribunal dismissed the stay application and appeal of Revenue.
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