2020 (11) TMI 723

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..... anctioning authority has erred in computing the time-limit reckoning 16-8-2011 as the date of filing refund claim. The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The refund would be then well within time. The rejection of refund claim on the ground of being time-barred is set aside. The refund sanctioning authority is di .....

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..... appellant was an LTU, registered in Delhi and filed a consolidated refund claim before the New Delhi Commissionerate on 31-3-2010. It was later realised by the appellant that the refund claim has to be filed before the concerned Commissionerate. The refund claim filed before the New Delhi Commissionerate was returned and thereafter filed before the Tiruchirapalli Commissionerate on 16-8-2011. The .....

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..... rom the date of clearance of the goods to the date of first presentation of the claim. The refund would be then well within time. The rejection of refund claim on the ground of being time-barred is set aside. The refund sanctioning authority is directed to look into the merits of the claim. The matter is remanded back to the refund sanctioning authority, who is directed to consider the claim on me .....

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