2010 (9) TMI 1009

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....or the Respondent. ORDER The appellant has filed this appeal against the denial of the  refund claim filed before the Assistant Commissioner, Pune on the ground that as the appellant have made a pre-deposit of the amount in dispute as per the  order of Commissioner (Appeals), Hyderabad-III. The refund claim before the  Assistant Commissioner is not maintainable. 2. The....

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....emsp;On the other hand, the learned JDR submitted that it is not disputed that appellant are not entitled for the refund claim but the refund was denied on the ground that the Assistant Commissioner, Pune has no jurisdiction to deal with such case, as the pre-deposit direction was made by the Commissioner (Appeals), Hyderabad. 4. Heard the learned DR and considered the submissions of the a....