TMI Blog2010 (9) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... The concerned authority has returned the claim on 8-4-2008 with a direction to file the claim to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise - therefore, found that the application of refund was filed within time limit and this was returned by the authorities and the respondent filed the same after lapse of time and as such, it is not barred by limitation - The Tribunal has also reiterated that the original refund claim was filed within time before wrong authority - As such, subsequent refiling of refund claim beyond the limitation period should not be held against the assessee - Impugned order sustainable. - 2266 of 2009 - - - Dated:- 22-9-2010 - K.A. Puj and H.N. Devani, JJ. REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of the respondent assessee. 5. The Revenue has taken up the said matter further before the Tribunal and the Tribunal vide its order dated 28-8-2009 [2009 (248) E.L.T. 826 (Tri. - Ahmd.)] confirmed the order of the Commissioner (Appeals) and dismissed the appeal. 6. Mr. Ravani has submitted that the statutory time limit prescribed for the purpose of filing refund claim is 60 days from the end of the relevant quarter during which the goods have been exported. He has further submitted that the provisions contained in the Notifications issued by the Revenue are very clear that the manufacturer/exporter shall file the claim to the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdiction over the factory of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory/manufacturing unit. The concerned authority has returned the claim on 8-4-2008 with a direction to file the claim to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise. He, therefore, found that the application of refund was filed within time limit and this was returned by the authorities and the respondent filed the same after lapse of time and as such, it is not barred by limitation. This finding was confirmed by the Tribunal with an observation that there was no infirmity in the view taken by the Commissioner (Appeals). The Tribunal has also reiterated that the original refund claim was filed within time before wrong authority. As such, subsequent refiling of refund claim beyond the limitation period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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