Home Case Index All Cases Customs Customs + AT Customs - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 61 - AT - CustomsEntitlement of refund claim - Jurisdiction - whether the application filed well within time is required to be considered for the purposes of the refund, though filed before a wrong officer or as to whether the subsequent refund application filed on 8.6.2012 has to be taken into consideration for the purpose of limitation - Held that:- Admittedly, Deputy Commissioner, Central Excise Division is the jurisdictional Deputy Commissioner of the appellant and by treating the same as proper officer, the appellant had filed the application before him. If the said Deputy Commissioner was not competent to pass the refund claim, he should not have either accepted the said letter or should have returned the same to the assessee for filing it before the proper officer. Instead of the same, refund claim was kept by the Deputy Commissioner for a period of above three months and was returned only thereafter. For an assessee, it is not possible to find out as to who is the proper officer in the Revenue to deal with the refunds filed by them. Their jurisdictional Deputy Commissioner is also the proper officer for the appellant.
|