https://www.taxtmi.com/caselaws?id=74645 A refund claim under Rule 11 of the Central Excise Rules, 1944 may be valid where a letter clearly asserts entitlement to duty relief and specifies the clearances for which refund is sought, even if it is copied to the Assistant Collector rather than addressed to the jurisdictional officer. The communication can be treated in substance as a refund application, and filing before an officer lacking territorial jurisdiction does not automatically render it void or non est. On that basis, the refund claim was not time-barred under Rule 11 and rejection of the claim was not legally sustainable. en-us Fri, 28 Jun 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74645 A refund claim under Rule 11 of the Central Excise Rules, 1944 may be valid where a letter clearly asserts entitlement to duty relief and specifies the clearances for which refund is sought, even if it is copied to the Assistant Collector rather than addressed to the jurisdictional officer. The communication can be treated in substance as a refund application, and filing before an officer lacking territorial jurisdiction does not automatically render it void or non est. On that basis, the refund claim was not time-barred under Rule 11 and rejection of the claim was not legally sustainable. Case-Laws Central Excise Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74645