https://www.taxtmi.com/caselaws?id=74708 A refund application filed with the Superintendent of Central Excise was treated as received on behalf of the Assistant Collector where the departmental office entertained the claim, called for treasury challans, issued reminders, and indicated that the matter would be processed and forwarded. On those facts, the amended filing requirement did not justify rejection as time-barred, because the department's conduct showed actual receipt and processing within the office hierarchy. The claim was therefore to be considered in the proper course, and refund remained available if otherwise admissible. en-us Tue, 30 Jun 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74708 A refund application filed with the Superintendent of Central Excise was treated as received on behalf of the Assistant Collector where the departmental office entertained the claim, called for treasury challans, issued reminders, and indicated that the matter would be processed and forwarded. On those facts, the amended filing requirement did not justify rejection as time-barred, because the department's conduct showed actual receipt and processing within the office hierarchy. The claim was therefore to be considered in the proper course, and refund remained available if otherwise admissible. Case-Laws Central Excise Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74708