2009 (7) TMI 485

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....rieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard both the sides duly represented by Shri R.S. Srova, lerned DR, appearing for the Revenue and Shri S.J. Vyas, learned advocate appearing for the respondent. 2. The dispute in the present appeal relates to refund of service tax in terms of Notification No. 41/2007-S.T., dated 6-10-2007 which re....

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....uty Commissioner of Central Excise, having jurisdiction over the factory of manufacturer. In the present case the department has returned the claim on 3-4-2008 with a direction to file the claim to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise. I therefore find that the application of refund filed was within time limit which was returned by the authorities and ....