https://www.taxtmi.com/caselaws?id=167327 A refund application addressed to the Assistant Collector and filed through the jurisdictional Superintendent was treated as a valid presentation to the proper authority where departmental practice and a contemporaneous trade notice showed that such filings were being accepted through that channel. On that basis, the claim was not rejected as time-barred on a purely technical view. Rejection without notice was also inconsistent with natural justice because the assessee was denied an opportunity to explain the prevailing practice. The refund claim was therefore to be processed, subject to duty being otherwise payable. en-us Thu, 10 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 14:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167327 A refund application addressed to the Assistant Collector and filed through the jurisdictional Superintendent was treated as a valid presentation to the proper authority where departmental practice and a contemporaneous trade notice showed that such filings were being accepted through that channel. On that basis, the claim was not rejected as time-barred on a purely technical view. Rejection without notice was also inconsistent with natural justice because the assessee was denied an opportunity to explain the prevailing practice. The refund claim was therefore to be processed, subject to duty being otherwise payable. Case-Laws Central Excise Thu, 10 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167327