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2015 (10) TMI 2263 - HC - CustomsRefund Claim pursuant to 2(c) of Notification No.102/2007-Cus. Jurisdiction - Impugned orders were passed without giving an opportunity of hearing - No deficiency memo issued by 2nd Respondent informing that he had no jurisdiction to entertain refund claim - Files not transferred to Assistant Commissioner of Customs (Refunds) Respondent contended that as per the notification jurisdictional Assistant Commissioner alone shall sanction and refund claim Held That:- Delay in filing application is not on higher side and impugned orders be thereby quashed 2nd Respondent directed to send application to Assistant Commissioner of Customs (Airport and Air Cargo) and petitioner shall also submit application himself along with copy of order within two weeks failing which respondent can pass appropriate orders Decided conditionally in favour of assessee.
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