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Jurisdiction for Service Tax Refunds on Exported Consignments from Akola Cannot Be Transferred to Indore Commissionerate.
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....Refund claim - jurisdiction of sanctioning such refund - consignments which were exported were cleared from the Akola factory; the jurisdiction for claiming the refund of service tax paid on such services which are in connection with the export of goods cannot be shifted to their Indore Commissionerate - AT....