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2015 (4) TMI 937 - CESTAT MUMBAIDenial of refund claim - SAD - Notification no. 102/2007 dt.14.09.2007 - Claim filed with wrong jurisdiction officer - Held that:- notification does not requires the claim to be filed with the jurisdictional customs officer, who, in this case, was the proper officer at CFS, Mulund. By mistake, their consultant filed these claims in question at Dadri. The said claims were forwarded after a few months by Customs to ICD, Mulund. There is no dispute on the fact that the claims were filed within the stipulated time limit of one year but with ICD Dadri. There is also no dispute on the fact that the claims were received subsequently in CFS Mulund. I note that although notification 102/2007 requires refund claim to be filed with the jurisdictional Customs authorities. A similar issue came up before the Gujarat High Court relating to Notification no. 41/2007-ST wherein also the requirement of filing refund before the jurisdictional Customs officer was stipulated. - Following decision of Commissioner of Central Excise vs. AIA Engineering Ltd. [2010 (9) TMI 555 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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