https://www.taxtmi.com/caselaws?id=221211 A refund claim of service tax paid on services used for export of goods could not be rejected merely because it was filed before an incompetent authority. The Tribunal held that the application should have been forwarded to the jurisdictional Assistant or Deputy Commissioner of Service Tax for proper processing, rather than denied on that technical ground. It directed that the claim be treated as filed within limitation and decided afresh after observing natural justice. The rejection orders were therefore set aside and the matter remitted for consideration by the competent authority in accordance with law. en-us Wed, 21 Nov 2012 00:00:00 +0530 Thu, 28 Feb 2013 05:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221211 A refund claim of service tax paid on services used for export of goods could not be rejected merely because it was filed before an incompetent authority. The Tribunal held that the application should have been forwarded to the jurisdictional Assistant or Deputy Commissioner of Service Tax for proper processing, rather than denied on that technical ground. It directed that the claim be treated as filed within limitation and decided afresh after observing natural justice. The rejection orders were therefore set aside and the matter remitted for consideration by the competent authority in accordance with law. Case-Laws Central Excise Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221211