TaxTMI 
TaxTMI 
2008 (1) TMI 238
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....en up for final disposal. 2. The appellants M/s. TAFE Limited, Chennai (TAFE) had exported Hydraulic Pumps manufactured by its sister concern M/s. TAFE Access Ltd. Based on the disclaimer certificate furnished by M/s. TAFE Access Ltd., (TAL) and other documents such as ARE-1, the rebate claim filed by the appellants for Rs. 4,31,005/- was sanctioned under Rule 18 of Central Excise Rules, 20....
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....Excise having jurisdiction over the factory of manufacture or warehouse or as the case may be, the Maritime Commissioner. In the instant case, since the competent authority to sanction the claim for rebate of duty relatable to exported goods manufactured by M/s. TAFE Access Ltd., is the divisional Assistant Commissioner of Chennai III Commissionerate having jurisdiction over M/s. TAFE Access....
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....for his disposal. Similar view was held in the case of Chowgule & Co. Pvt. Ltd., Goa - 1980 (6) ELT 658 (Collr. Appl.). Therefore, the lower authority is directed to forward all the records of the refund claim to the concerned authority for the further disposal of the case. The concerned authority should decide the matter on its merits without going into the aspect of limitation ....
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....n the impugned order. 5. I have considered the rival submissions. The rebate claim filed by the appellants was entertained by the original authority and the rebate sanctioned. In review, order of the original authority was not found to be defective except for the lack of jurisdiction. The lower appellate authority has waived the statutory requirement of filing the rebate claim w....