TMI Blog2019 (3) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... available in the order of the Commissioner (Appeals) as to why such application was forwarded after more than 5 months after payment of SAD has been wrongly made to Dadri authorities and on that count the applicant would suffer the financial loss when the fault lies at the end of the departmental authority in not acting upon properly. The appellant is entitled to get refund of ₹ 12,62,790/- paid on SAD along with applicable interest and the respondent-department is directed to pay the same within three months from the date of communication of this order - appeal allowed - decided in favor of appellant. - C/1104/2012 - A/85562/2019 - Dated:- 26-3-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms. Lakshmi Menon, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Sony India Private Limited Vs. CC reported in 2014 (304) ELT (660) (Delhi) that attained finality after dismissal of appeal against the said order preferred before the Hon'ble Supreme Court. He further submitted that in view of Section 14 of the Limitation Act 1963, while computing period of limitation, the time spent in the proceedings before a wrong forum should be excluded and since amended Notification dated 01.08.2008, prescribing one year period, came into force before import were made the same would not be applicable to the appellant s case for which the order of the Commissioner (Appeals) is required to be set aside. He placed reliance on the following decisions reported in 2009 (248) ELT 826 (T) in the case of CCE Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reported in 1997 (19) RLT 479 (H.C.) in the case of Modi Rubber Ltd. Vs. Union of India Others . In the first referred judgment it was held way back in 1988 by the Tribunal that when the assessee had made the claim before wrong authority, the authority should have guided the assessee immediately to the proper officer and if not so guided, no fault can be attributed to the assessee. In the judgment of Modi Rubber Ltd., cited supra, Hon'ble Delhi High Court had categorically held that refund claims filed before the authority not having territorial jurisdiction is not void abinitio and can be treated as refund claimed if otherwise valid. In the decision of Sri Vasavi Gold Bullion (P) Ltd. (supra), Commissioner of Customs (Airport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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