https://www.taxtmi.com/caselaws?id=80929 A refund or rebate application addressed to the competent authority was treated as filed in time where it was presented first to an authorised departmental officer who received, acted on, and forwarded it in line with prevailing practice. The later physical receipt in the Assistant Collector's office was held irrelevant for limitation purposes. Applying the Tribunal's earlier view and the Kerala High Court's approach, the objection that the claim was time-barred failed, and no question of law survived for reference. en-us Tue, 23 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80929 A refund or rebate application addressed to the competent authority was treated as filed in time where it was presented first to an authorised departmental officer who received, acted on, and forwarded it in line with prevailing practice. The later physical receipt in the Assistant Collector's office was held irrelevant for limitation purposes. Applying the Tribunal's earlier view and the Kerala High Court's approach, the objection that the claim was time-barred failed, and no question of law survived for reference. Case-Laws Central Excise Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80929