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2016 (10) TMI 141 - CESTAT CHENNAI

2016 (10) TMI 141 - CESTAT CHENNAI - TMI - Refund - proper officer - Designation of Authority before whom refund application can be filed - absence of the definition of jurisdictional customs officer and section 27 having used the term “Assistant Commissioner /Deputy Commissioner of Customs” to entertain the refund application - Held that: - in absence of proper jurisdiction being notified and proper clarification to the assessee, the authority should not have caused confusion to him for conside .....

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thin the time stipulated - matter remanded to learned Commissioner (Appeals) - appeal disposed off. - C/42051/2013 - Final Order No. 41407/2016 - Dated:- 22-8-2016 - Shri D.N. Panda, Judicial Member Shri S. Murugappan, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Confusion arose between the parties when the appellant filed the refund application before the Assistant Commissioner of Customs, (Group 7B), DEPB Cell, just on the day of expiry of limitation. Reven .....

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Section 3 of the Customs Act, 1962. The said section includes officers of different designations. 3. If the contention of Revenue is considered that refund application should have been filed before Assistant Commissioner of Customs (Refunds), they should have designated the Assistant Commissioner of Customs (Refunds) to be the customs officer as is used in Notification No. 102/2007-Cus. dated 14.9.2007 as amended by Notification No.93/2008-Cus. dated 1.8.2008. The notification requires the juris .....

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