https://www.taxtmi.com/caselaws?id=82467 For refund claims under Section 11B of the Central Excises & Salt Act, 1944, filing with the jurisdictional range office within the prescribed period may satisfy limitation where the application is addressed to the Assistant Collector, is received in the ordinary course under the established practice, and is not then returned as defective. The relevant date for limitation can be the date of receipt in the proper field office rather than the later date of transmission to the Assistant Collector. On that basis, a refund claim should not be rejected as time-barred if these facts are established, and the matter must be examined afresh on timely filing and prevailing practice. en-us Thu, 22 Oct 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82467 For refund claims under Section 11B of the Central Excises & Salt Act, 1944, filing with the jurisdictional range office within the prescribed period may satisfy limitation where the application is addressed to the Assistant Collector, is received in the ordinary course under the established practice, and is not then returned as defective. The relevant date for limitation can be the date of receipt in the proper field office rather than the later date of transmission to the Assistant Collector. On that basis, a refund claim should not be rejected as time-barred if these facts are established, and the matter must be examined afresh on timely filing and prevailing practice. Case-Laws Central Excise Thu, 22 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82467