https://www.taxtmi.com/caselaws?id=338738 The Revenue's appeal against the rejection of a refund claim due to filing with the wrong authority under Notification No.41/2007-ST was dismissed. The Commissioner (Appeals) remanded the case for reconsideration on merit, finding that the Appellants had fulfilled all conditions but filed with the wrong authority. The presiding Member upheld the Commissioner's decision, stating that the matter was properly remanded for review by the appropriate authority. The jurisdictional authority was instructed to assess the refund claim on its merits, and the cross objection was disposed of. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 10 Feb 2017 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338738 The Revenue's appeal against the rejection of a refund claim due to filing with the wrong authority under Notification No.41/2007-ST was dismissed. The Commissioner (Appeals) remanded the case for reconsideration on merit, finding that the Appellants had fulfilled all conditions but filed with the wrong authority. The presiding Member upheld the Commissioner's decision, stating that the matter was properly remanded for review by the appropriate authority. The jurisdictional authority was instructed to assess the refund claim on its merits, and the cross objection was disposed of. Case-Laws Service Tax Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338738