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2017 (9) TMI 201 - AT - CustomsSAD refund - N/N. 102/2007-Cus. dt. 14.09.2007 - period of limitation - original refund was filed before the wrong authority - transfer of refund application to the correct authority after a lapse of one year from the date of payment of duty - Held that: - reliance placed in the case of Poulose & Matthen Vs CCE [1985 (6) TMI 159 - CEGAT, NEW DELHI] where the Tribunal has laid down that if an application is filed before an officer who does not have territorial jurisdiction, the application would not be ab initio either void or non-est - we are unable to find any infirmity in the orders of the lower appellate authority remanding the matter back to the original authority for de novo consideration as if the claims have been filed within time limit before the jurisdictional Sea Customs - appeal dismissed - decided against Revenue.
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