https://www.taxtmi.com/caselaws?id=752153 CESTAT Allahabad ruled on territorial jurisdiction for duty refund claims. The appellant company's factory was located in Ghaziabad, making the Assistant Commissioner, Ghaziabad the jurisdictional authority for refund matters, not Noida authorities. The court held that territorial jurisdiction for refund is determined by factory location where duty was originally paid. The Assistant Commissioner, Ghaziabad correctly sanctioned the cash refund of excess duty. Previous litigation had attained finality with no further appeals by Revenue. The impugned order was set aside and appeal allowed, confirming Ghaziabad's jurisdiction over the refund matter. en-us Wed, 01 May 2024 00:00:00 +0530 Sat, 04 May 2024 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752153 CESTAT Allahabad ruled on territorial jurisdiction for duty refund claims. The appellant company's factory was located in Ghaziabad, making the Assistant Commissioner, Ghaziabad the jurisdictional authority for refund matters, not Noida authorities. The court held that territorial jurisdiction for refund is determined by factory location where duty was originally paid. The Assistant Commissioner, Ghaziabad correctly sanctioned the cash refund of excess duty. Previous litigation had attained finality with no further appeals by Revenue. The impugned order was set aside and appeal allowed, confirming Ghaziabad's jurisdiction over the refund matter. Case-Laws Central Excise Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752153