https://www.taxtmi.com/caselaws?id=75663 A refund claim under Notification No. 41/2007-S.T. was filed within the prescribed 60-day period, and the only defect was presentation before the Deputy Commissioner of Service Tax instead of the jurisdictional Central Excise authority. Because both offices were within the same department, the initial filing within limitation could not be treated as time-barred merely for having been made before the wrong authority. The Revenue's challenge therefore failed. en-us Wed, 29 Jul 2009 00:00:00 +0530 Tue, 04 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75663 A refund claim under Notification No. 41/2007-S.T. was filed within the prescribed 60-day period, and the only defect was presentation before the Deputy Commissioner of Service Tax instead of the jurisdictional Central Excise authority. Because both offices were within the same department, the initial filing within limitation could not be treated as time-barred merely for having been made before the wrong authority. The Revenue's challenge therefore failed. Case-Laws Service Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75663