2007 (11) TMI 241

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....efund claim of Rs. 2,81,370/-. 2. Ld. Advocate on behalf of the appellants submits that there is no dispute that the appellant is entitled to get the refund of tax. The only dispute is that the adjudicating authority is within the jurisdiction of Jaipur-I Commissionerate. The appellant deposited the tax within the jurisdiction of Jaipur-II. Ld. Counsel drew the attention of the Bench to the let....