GST Refund claim timely filed to wrong forum but belatedly filed to correct forum should be accepted

Grand Technologies Vs Assistant Commissioner of GST & CE (Madras High Court) Held that timely refund claim was filed by the petitioner before PIPDIC (lessor) instead of service tax department which was later on filed before service tax department but belatedly. Such refund claim should be processed by the service tax department. Facts- Premium of Rs. 31,10,400 including service tax of Rs. 3,17,288 was paid by the petitioner to Pondicherry Industrial Promotion Development and Investment Corporation (PIPDIC) for land allotted to the petitioner. However, the amount paid as premium for the gra...