https://www.taxtmi.com/highlights?id=52921 Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim with the authorities which is not competent to entertain the refund claim, he would have transferred the application for refund claim before the competent authority but could not have rejected the refund claim simply on the ground that he had no jurisdiction. - HC confirmed the decision of Tribunal en-us Mon, 13 Apr 2020 13:02:44 +0530 Mon, 13 Apr 2020 13:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52921 Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim with the authorities which is not competent to entertain the refund claim, he would have transferred the application for refund claim before the competent authority but could not have rejected the refund claim simply on the ground that he had no jurisdiction. - HC confirmed the decision of Tribunal Highlights Central Excise Mon, 13 Apr 2020 13:02:44 +0530 https://www.taxtmi.com/highlights?id=52921