2019 (5) TMI 1337

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....dent Shri L. Nanda Kumar, AC (AR) ORDER Brief facts are that the appellant is a co-developer of Special Economic Zone situated in Gujarat. They obtained inputs from suppliers located within the jurisdiction of Trichy Commissionerate. They filed refund claim on 06.03.2017 before the Central Excise, Trichy Division for refund of Rs. 10,42,450/- being the excise duty paid on the inputs procured....

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..... The appellant had sustained this view and, therefore, contested the matter before Commissioner (Appeals). However, the said refund claim has been rejected indicating that the appellant has to file the same before the excise authorities, who has jurisdiction over the appellant's SEZ Unit. It is argued by him that the original authority could have forwarded the refund claim to the proper authority....

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....roper authority was not put forward before the lower authorities. 4. Heard both sides. 5. The refund claim filed by the appellant has been rejected for the lack of jurisdiction by the Central Excise Commissionerate in Trichy. According to appellant, they have filed the refund claim before the Trichy Commissionerate since the excise duty was paid before such Commissionerate. However, as per t....