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2013 (5) TMI 436 - AT - CustomsRefund claims – rejected by original authority reason as the same is not filed before the jurisdictional AC/DC of Customs in the Air Cargo Complex - lower appellate authority has set aside the impugned Order-in-Original – Held that - However, the order of the lower appellate authority transferring the refund claim to the dealing Assistant/Deputy Commissioner in the Air Cargo Complex cannot be said to be not legal and proper, even though he has passed the said order for other reasons. Accordingly, we uphold the impugned order and dismiss the appeal filed by the department. The stay application filed by the department also stands disposed of.
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