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2017 (8) TMI 983 - HC - CustomsRefund of SAD - jurisdiction - case of Revenue is that when the Refunds department does not have jurisdiction over the subject refund claim, it does not have any authority/locus standi to take up such a claim for processing - Held that: - When the department finds that the refund claim had been made before the incorrect authority, the proper course and the reasonable approach that should have been adopted is to forward the papers to the proper officer with due intimation to the petitioner. Unfortunately, that was not done in the instant case. Therefore, this Court is inclined to issue appropriate directions - the impugned order is set aside, by directing the petitioner to re present the refund claim dated 30.10.2016, which was returned to the petitioner and received by them on 25.01.2017 to the Assistant/Deputy Commissioner of Customs Chennai VII Air Cargo Commissionerate - petition allowed.
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