2013 (2) TMI 616

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.... Addl.Commr.(A.R.)   Per: M.V. Ravindran:   This appeal is directed against Order-in-Appeal No.196/2012 (Ahd-II)CE/AK/Commr.(A)/Ahd, dt.31.07.2012, vide which the first appellate authority has upheld the Order-in-Original.   2. Heard both sides and perused the records.   3. The issue involved in this case is that the appellant has filed a refund claim of the amount....

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....authority in this case i.e. Deputy Commissioner of Central Excise, Division-V (City), Ahmedabad-II should have forwarded this application filed for the refund by the appellant to the jurisdictional Assistant/Deputy Commissioner of Service Tax. In our view, this activity would have helped the assessee to defend the case appropriately before the adjudicating authority on merits in a proper perspecti....