https://www.taxtmi.com/caselaws?id=128293 A rebate or refund claim filed within the prescribed period before the wrong authority was not treated as time-barred when it was later re-filed before the competent authority after limitation had expired. The defect was one of forum, not timeliness, and the original filing within time was sufficient to defeat the objection of delay. The later re-presentation, following return of the claim for filing before the proper authority, could not invalidate a claim that had been instituted within limitation. The Revenue's limitation objection therefore failed. en-us Fri, 28 Aug 2009 00:00:00 +0530 Thu, 15 Jun 2017 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128293 A rebate or refund claim filed within the prescribed period before the wrong authority was not treated as time-barred when it was later re-filed before the competent authority after limitation had expired. The defect was one of forum, not timeliness, and the original filing within time was sufficient to defeat the objection of delay. The later re-presentation, following return of the claim for filing before the proper authority, could not invalidate a claim that had been instituted within limitation. The Revenue's limitation objection therefore failed. Case-Laws Central Excise Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128293