https://www.taxtmi.com/caselaws?id=72332 A refund application addressed to the Assistant Collector was treated as filed within limitation under the Customs Act where it was presented to the jurisdictional Superintendent of Central Excise within time and the later delay occurred only in internal departmental forwarding. The accepted principle was that delivery to the Superintendent in the same office set-up amounted to timely presentation to the proper authority, and the claimant could not be prejudiced by the department's own delay in transmitting the papers. The refund claim was therefore regarded as time-barred objection being unavailable and the limitation objection failed in favour of the assessee. en-us Fri, 25 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72332 A refund application addressed to the Assistant Collector was treated as filed within limitation under the Customs Act where it was presented to the jurisdictional Superintendent of Central Excise within time and the later delay occurred only in internal departmental forwarding. The accepted principle was that delivery to the Superintendent in the same office set-up amounted to timely presentation to the proper authority, and the claimant could not be prejudiced by the department's own delay in transmitting the papers. The refund claim was therefore regarded as time-barred objection being unavailable and the limitation objection failed in favour of the assessee. Case-Laws Central Excise Fri, 25 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72332