https://www.taxtmi.com/caselaws?id=345020 A manufacturer-exporter claiming refund under Notification No. 17/2009-ST was required to file Form A-1 before the jurisdictional Central Excise authority for the factory of manufacture. The filing of the claim through the registered office, rather than directly through the factory unit, did not change the claimant's status as a manufacturer-exporter where the claim related to the manufacturing unit. Because the essential conditions of the notification were complied with and exports were undisputed, the procedural objection was treated as merely technical and insufficient to deny refund relief. en-us Wed, 28 Jun 2017 00:00:00 +0530 Wed, 12 Jul 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345020 A manufacturer-exporter claiming refund under Notification No. 17/2009-ST was required to file Form A-1 before the jurisdictional Central Excise authority for the factory of manufacture. The filing of the claim through the registered office, rather than directly through the factory unit, did not change the claimant's status as a manufacturer-exporter where the claim related to the manufacturing unit. Because the essential conditions of the notification were complied with and exports were undisputed, the procedural objection was treated as merely technical and insufficient to deny refund relief. Case-Laws Service Tax Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345020