2018 (2) TMI 1176

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....ri S. Subramaniyam, AC (AR) ORDER After hearing both sides, I find that the appellant who is an exporter of services, filed refund claim of accumulated Cenvat credit, in terms of the provisions of Rule 5 of Cenvat Credit Rules, with their jurisdictional Assistant Commissioner of Commissionerate-I. The said refund claim was sanctioned by the Assistant Commissioner. 2. Revenue filed appeal ....

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.... having jurisdiction over them. If Commissionerate-I was not having jurisdiction, it was for the authorities to say so and not to decide their refund claim. He also submits that the refund has already been sanctioned to them and the division of the Commissionerate is only for ease of working and the department is one only and the refund actually sanctioned by the authorities cannot be rejected on ....