Jurisdiction over refund claims rests with the Assistant Commissioner of the receiving factory; original unit may be consulted. Refund claims for goods returned to another factory for repair or reconditioning are to be dealt with by the Assistant Commissioner having jurisdiction over the factory that received the goods; officers of that factory must scrutinize documents and carry out physical identification. Relevant information may be obtained from, and disposal must be intimated to, the Assistant Commissioner in charge of the original manufacturing unit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction over refund claims rests with the Assistant Commissioner of the receiving factory; original unit may be consulted.
Refund claims for goods returned to another factory for repair or reconditioning are to be dealt with by the Assistant Commissioner having jurisdiction over the factory that received the goods; officers of that factory must scrutinize documents and carry out physical identification. Relevant information may be obtained from, and disposal must be intimated to, the Assistant Commissioner in charge of the original manufacturing unit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
