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Issues: Whether a refund claim filed within the prescribed period before the wrong customs jurisdiction could be treated as timely and transferred to the competent authority, so that limitation would not bar the claim.
Analysis: The refund claim had been filed within one year of payment of duty, but before an authority lacking territorial jurisdiction. The procedural requirement of presentation before the proper customs officer was treated as directory in the facts of the case, because the claim was already within time and had merely been sent to the wrong office. The time spent with the wrong authority was held not to prejudice the claimant. A rigid refusal to recognise the original filing was considered inconsistent with a facilitative administration and with the principle that procedural requirements should not defeat substantive entitlement where compliance in substance is not in doubt.
Conclusion: The limitation objection failed, and the refund claim was held to be maintainable despite having first been lodged in the wrong jurisdiction.
Final Conclusion: The appellate challenge to the grant of refund was rejected, and the order directing processing of the refund claim was left undisturbed.
Ratio Decidendi: Where a refund claim is filed within time but before the wrong jurisdictional authority, the filing cannot be denied effect so as to defeat the claim on limitation if the matter is transferred to the competent authority and substantive compliance is otherwise established.
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