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2016 (1) TMI 693 - HC - CustomsRefund of SAD - jurisdiction to entertain the refund claim - period of limitation - Notification No.102/2007 as amended - the second respondent, for want of jurisdiction and on the ground of limitation, partly rejected the claim of the petitioner, by the impugned order dated 07.05.2015 - Held that:- In the case of Commissioner of Customs, Chennai v. Drive India Enterprise Solutions Ltd. [2013 (5) TMI 436 - CESTAT, CHENNAI] it was observed that, it cannot be said that the main refund application was filed before the AC/DC of Customs, who did not have jurisdiction over the Airport and Air Cargo Complex Second respondent is directed to send the original refund application submitted by the petitioner to the Assistant Commissioner of Customs (Airport and Air Cargo). The petitioner is also permitted to submit the copy of the refund application to the Assistant Commissioner of Customs (Airport and Air Cargo) along with the copy of this order, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same - matter remanded back - Decided in favor of assessee.
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