https://www.taxtmi.com/caselaws?id=355755 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 cannot be set aside solely because the application was filed before an officer said to lack territorial jurisdiction. Where the refund had already been sanctioned and there was no dispute on entitlement or merits, the proper course was to return or transfer the papers to the correct authority rather than annul the sanction. The jurisdictional objection, by itself, did not justify cancellation of an otherwise admissible refund order, and no remand was required. en-us Wed, 02 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355755 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 cannot be set aside solely because the application was filed before an officer said to lack territorial jurisdiction. Where the refund had already been sanctioned and there was no dispute on entitlement or merits, the proper course was to return or transfer the papers to the correct authority rather than annul the sanction. The jurisdictional objection, by itself, did not justify cancellation of an otherwise admissible refund order, and no remand was required. Case-Laws Service Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355755