https://www.taxtmi.com/caselaws?id=374591 A refund claim filed within the prescribed period cannot be defeated by departmental inaction where the receiving Commissionerate retained it for nearly six months without rejecting it or returning it for want of jurisdiction. The authority that received the claim was expected to promptly inform the claimant to present it before the proper jurisdictional Commissionerate. Rejection of the refund as time-barred was therefore unjustified, and the claim was directed to be considered on merits by the proper Commissionerate. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374591 A refund claim filed within the prescribed period cannot be defeated by departmental inaction where the receiving Commissionerate retained it for nearly six months without rejecting it or returning it for want of jurisdiction. The authority that received the claim was expected to promptly inform the claimant to present it before the proper jurisdictional Commissionerate. Rejection of the refund as time-barred was therefore unjustified, and the claim was directed to be considered on merits by the proper Commissionerate. Case-Laws Customs Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374591