https://www.taxtmi.com/caselaws?id=385110 Refund claims filed with the wrong Service Tax office should ordinarily be transferred to the competent jurisdictional office rather than rejected solely for lack of territorial jurisdiction, particularly where the claimant acted bona fide. The rejection in this matter was based only on forum jurisdiction and not on the merits of entitlement, so the proper course was transfer for consideration by the correct office. The time spent before the wrong forum and during related litigation was also treated as excludable for limitation purposes if a fresh filing became necessary. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 24 Feb 2020 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385110 Refund claims filed with the wrong Service Tax office should ordinarily be transferred to the competent jurisdictional office rather than rejected solely for lack of territorial jurisdiction, particularly where the claimant acted bona fide. The rejection in this matter was based only on forum jurisdiction and not on the merits of entitlement, so the proper course was transfer for consideration by the correct office. The time spent before the wrong forum and during related litigation was also treated as excludable for limitation purposes if a fresh filing became necessary. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385110