2013 (4) TMI 296

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....iling the present appeal against the order of Commissioner (Appeals), I proceed to decide the appeal itself. 2. The appellant is an exporter and filed two refund claims in respect of inputs service credit in terms of Notification No. 41/07 dated 6.10.07. The appellants are located in Sonepat and as such normal jurisdiction for filing refund claim was with Asstt. Commissioner, Sonepat. However, as....

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....4. Being aggrieved with the order of the Asstt. Commissioner, Sonepat, passed vide his order in original dated 4.12.09, the appellant preferred an appeal before Commissioner (Appeals). Commissioner (Appeals) observed that once the refund claim stand rejected by the Asstt. Commissioner, Delhi and the said order of the Asstt. Commissioner Delhi was never appealed against by the appellant, the Asstt.....

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....issioner, Sonepat, and by treating the same as if he has allowed the appeal, the appellant approached their jurisdictional Central Excise office for refund of the amount. However, the Deputy Commissioner vide his letter dated 1.3.12 informed the appellant that as per the order of Commissioner (Appeals), their refund application has already been disposed of by the Asstt. Commissioner, ST, New Delhi....

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....concluded at the level of Asstt. Commissioner, Delhi. Whether the order of Asstt. Commissioner, Delhi was right or wrong, was required to be adjudged by the higher appellate forum. The appellants plea that the Asstt. Commissioner, Delhi ought to have transferred the papers to Asstt. Commissioner, Sonepat for further action instead of rejecting the same cannot be appreciated inasmuch as the Asstt. ....