2016 (10) TMI 141

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..... r 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 consideration of the refund application. The decision in the case of M/s Medsource Ozone Biomedicals Pvt Ltd Versus The Commissioner of Customs, The Assistant Commissioner of Customs [20 .....

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..... n the day of expiry of limitation. Revenue says that the refund application ought to have been filed before the Assistant Commissioner of Customs (Refunds) and a day before the date of expiration of the limitation. 2. Perusal of the record shows that learned Commissioner (Appeals) was of the view that refund application ought to have been filed before jurisdictional customs officer. It is surp .....

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..... m Assistant Commissioner /Deputy Commissioner of Customs to entertain the refund application, following the ratio laid down by Hon ble High Court of Madras in the cases of M/s. Medsource Ozone Biomedicals Pvt. Ltd. Vs. Commissioner of Customs, Chennai Another reported in 2015-TIOL-2473-HC-MAD-CUS and M/s. Textile Dyechem Pvt. Ltd. Vs. Commissioner of Customs, Chennai Another reported in 2016 .....

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