https://www.taxtmi.com/caselaws?id=74785 Rule 173L governs the substantive conditions for refund of duty on goods returned to factory, but limitation for such claims is controlled by Section 11B. A refund application addressed to the proper authority and received through a jurisdictional departmental officer within six months may satisfy the filing requirement, particularly where established practice and departmental handling support that treatment. A technical lapse in transmission should not defeat a substantive refund claim when the department retained the papers and the claim was otherwise timely. The claim should therefore be examined on merits rather than rejected as time-barred. en-us Mon, 27 Mar 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74785 Rule 173L governs the substantive conditions for refund of duty on goods returned to factory, but limitation for such claims is controlled by Section 11B. A refund application addressed to the proper authority and received through a jurisdictional departmental officer within six months may satisfy the filing requirement, particularly where established practice and departmental handling support that treatment. A technical lapse in transmission should not defeat a substantive refund claim when the department retained the papers and the claim was otherwise timely. The claim should therefore be examined on merits rather than rejected as time-barred. Case-Laws Central Excise Mon, 27 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74785