https://www.taxtmi.com/caselaws?id=347444 The Tribunal upheld the lower appellate authority's decision that filing refund claims in the wrong jurisdiction did not affect their validity concerning the time limit. The claims were considered filed on the date submitted to Sea Customs, within the Customs Department's purview. The Tribunal remanded the cases for de novo consideration on merit, extending the disposal time to two months due to complexity. The department's appeals were dismissed, affirming that jurisdictional errors did not invalidate claims if filed within the prescribed time limit. en-us Wed, 26 Jul 2017 00:00:00 +0530 Mon, 04 Sep 2017 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347444 The Tribunal upheld the lower appellate authority's decision that filing refund claims in the wrong jurisdiction did not affect their validity concerning the time limit. The claims were considered filed on the date submitted to Sea Customs, within the Customs Department's purview. The Tribunal remanded the cases for de novo consideration on merit, extending the disposal time to two months due to complexity. The department's appeals were dismissed, affirming that jurisdictional errors did not invalidate claims if filed within the prescribed time limit. Case-Laws Customs Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347444