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2017 (9) TMI 1081 - CESTAT AHMEDABADJurisdiction - filing of Drawback claim before wrong forum - rejection on the ground of time limitation - Held that: - the period of one year got consumed for no fault of the Appellant - since the appellant had filed their claim within time before the wrong forum, and thereafter repeatedly filed before the authorities as per direction of the concerned authority, therefore, there is no delay in filing drawback claim - matter is remanded to the ld. Commissioner of Central Excise for adjudicating the claim in accordance with its merit - appeal allowed by way of remand.
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