2017 (8) TMI 983

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....e Respondents : Ms. R.Hemalatha ORDER Heard Mr.S.Muthuvenkataraman, learned counsel for the petitioner and Ms.Hemalatha, learned Senior Standing Counsel appearing for the respondents. 2. The petitioner has impugned the order passed by the Commissioner (Appeals) dated 10.04.2017, rejecting the petitioner's appeal petition, filed against an order passed by the Assistant Commissioner (Re....

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....re the appropriate jurisdictional authority. 4. The Commissioner (Appeals) found that the Assistant Commissioner (Refund), having chosen to return the claim, the said communication is legal and proper. Consequently, the appeal petition was rejected, as the Assistant Commissioner (Refund) had only returned the petitioner's claim. 5. When the writ petition came up earlier, this court direc....

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.... the refund claim had been made before the incorrect authority, the proper course and the reasonable approach that should have been adopted is to forward the papers to the proper officer with due intimation to the petitioner. Unfortunately, that was not done in the instant case. Therefore, this Court is inclined to issue appropriate directions. 7. Accordingly, the writ petition is allowed and t....