https://www.taxtmi.com/caselaws?id=80975 A refund claim addressed to the proper excise authority was treated as filed within limitation when it was presented through the jurisdictional Superintendent in the normal departmental course. The Tribunal applied a substance-over-form approach, holding that the routing of the application through the office hierarchy did not defeat timeliness where the claim was not returned as defective and was received without objection. On that basis, the claim was held not time-barred, the adverse order was set aside, and the matter was remanded for consideration of the refund on merits in accordance with law. en-us Tue, 18 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80975 A refund claim addressed to the proper excise authority was treated as filed within limitation when it was presented through the jurisdictional Superintendent in the normal departmental course. The Tribunal applied a substance-over-form approach, holding that the routing of the application through the office hierarchy did not defeat timeliness where the claim was not returned as defective and was received without objection. On that basis, the claim was held not time-barred, the adverse order was set aside, and the matter was remanded for consideration of the refund on merits in accordance with law. Case-Laws Central Excise Tue, 18 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80975