https://www.taxtmi.com/caselaws?id=325936 A refund claim filed within the prescribed limitation period was not rendered time-barred merely because it was first lodged with a wrong Customs office and later forwarded to the jurisdictional authority. The decisive factor was timely presentation of the application, and the department's internal forwarding could not change that fact. Relying on the governing High Court view and the appellant's earlier case, the tribunal held that filing before the correct authority was not, by itself, a basis to treat an otherwise timely claim as barred. The rejection on limitation was therefore unsustainable. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325936 A refund claim filed within the prescribed limitation period was not rendered time-barred merely because it was first lodged with a wrong Customs office and later forwarded to the jurisdictional authority. The decisive factor was timely presentation of the application, and the department's internal forwarding could not change that fact. Relying on the governing High Court view and the appellant's earlier case, the tribunal held that filing before the correct authority was not, by itself, a basis to treat an otherwise timely claim as barred. The rejection on limitation was therefore unsustainable. Case-Laws Customs Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325936