https://www.taxtmi.com/caselaws?id=72668 Where refund timeliness depends on an asserted collectorate practice of routing claims through the Superintendent, that practice must be established on evidence before the claim can be treated as time-barred. The Tribunal noted that earlier authority allowed the Superintendent's presentation date to count only when such a practice was proved, and here no factual finding had been made on whether that practice existed in the relevant collectorate. Rejection of the refund claim on limitation was therefore unsustainable, and the matter was remitted for fresh adjudication on the existence and effect of the alleged practice. en-us Tue, 28 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72668 Where refund timeliness depends on an asserted collectorate practice of routing claims through the Superintendent, that practice must be established on evidence before the claim can be treated as time-barred. The Tribunal noted that earlier authority allowed the Superintendent's presentation date to count only when such a practice was proved, and here no factual finding had been made on whether that practice existed in the relevant collectorate. Rejection of the refund claim on limitation was therefore unsustainable, and the matter was remitted for fresh adjudication on the existence and effect of the alleged practice. Case-Laws Central Excise Tue, 28 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72668