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2019 (2) TMI 265 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - Jurisdiction in which the claim is to be made - case of revenue is that the goods were imported through Tuticorin Port and cleared through Customs House, Tuticorin, the claims ought to have been filed within Customs House, Tuticorin and not before the Assistant Commissioner of Customs, Chennai - appellant contends that the refund claims ought to have forwarded to the proper jurisdictional authority - Held that:- If the power of exercising jurisdiction of a refund claim was purely within the administrative domain of the department, we fail to understand why the department did not forward the claim to the proper jurisdiction so as to facilitate the assessee - The department could have at least issued a deficiency memo to the appellants before passing an order rejecting the refund claim. As per Regulation 2 of Customs Refund Application (Forms) Regulation 1995, the proper officer has to intimate the deficiencies of the application to the claimant within 10 days of receipt of the claim. The order of rejection for want of jurisdiction was passed after more than 10 months. The Hon'ble Apex Court has held in various decisions that the procedural lapses cannot take away substantive remedy - reliance placed in the case of MANGALORE CHEMICALS & FERTILIZERS LTD. VERSUS DEPUTY COMMISSIONER [1991 (8) TMI 83 - SUPREME COURT OF INDIA] - Also, in several decisions, it has been held by various courts that the prosecution of the case before the wrong forum has to be excluded for considering the limitation. The appellant has to be given a further chance to present their claims before the correct jurisdictional authority - the matter requires to be remanded to the Customs House, Tuticorin, who is directed to process the refund claims - appeal allowed by way of remand.
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