TMI Blog2019 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner of Customs (Refunds), Sea Cargo Commissionerate to Air Cargo Commissionerate indicates that the Sea Cargo Commissionerate has received the refund claim on 24.5.2012 - It is seen that the Sea Cargo Commissionerate has slept over the refund claim for almost six months without rejecting or returning the same to the appellant for want of jurisdiction. On receipt of the refund claim, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - C/42175/2013 - Final Order No. 40023/2019 - Dated:- 7-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Appellant : Shri A.K. Jayaraj, Advocate For the Respondent : Shri Jagan Babu, AC (AR) ORDER The appellant is aggrieved by the rejection of refund claim on the ground of being time-barred. 2. On behalf of the appellant, ld. counsel Shri A.K. Jayaraj submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memorandum in which the copy of the refund claim is enclosed by the appellant. The ld. Counsel submitted that the appellant had filed the refund claim within the due date although there was an error in noting the address of the proper Commissionerate. The Sea Cargo Commissionerate has kept the refund application without returning or rejecting the refund claim for almost six months and only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to transfer the refund claim after the due date for filing the refund claim. 4. Heard both sides. 5. The issue is with regard to the rejection of refund claim on the ground of being time-barred. 6. On perusal of the refund claim enclosed in the appeal memorandum, it is seen that the appellant has filed the refund on 24.5.2012. The due date for filing the refund claim is 26.5.2012. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciation of the facts, I find that the appellant has filed the refund claim within the due datebefore the department. When it has been transferred to the correct Commissionerate (Air Cargo Commissionerate), the Assistant Commissioner of Customs (Refunds) ought to have considered the same on merits. Therefore, the impugned order rejecting the refund claim on the ground of being time-barred is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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