Limitation for rebate claims filed with the wrong authority does not defeat a timely original filing on re-presentation.

A rebate or refund claim filed within the prescribed period before the wrong authority was not treated as time-barred when it was later re-filed before the competent authority after limitation had expired. The defect was one of forum, not timeliness, and the original filing within time was sufficient to defeat the objection of delay. The later re-presentation, following return of the claim for filing before the proper authority, could not invalidate a claim that had been instituted within limitation. The Revenue's limitation objection therefore failed.

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Issues: Whether a rebate/refund claim filed within the prescribed period before an incorrect authority, and later re-filed before the proper authority after the limitation period, could be treated as time-barred.

Analysis: The claim was admittedly presented within time, though before the wrong authority. The defect was one of forum, not of timeliness. Once the authorities returned the claim with directions to present it before the competent authority, the later re-filing could not be used to defeat a claim that was originally instituted within limitation. The prior filing within the prescribed period was sufficient to negate the objection of delay.

Conclusion: The re-filed claim was not barred by limitation, and the objection taken by the Revenue failed.

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