https://www.taxtmi.com/caselaws?id=291755 A statutory export rebate or refund claim filed within limitation but before the wrong jurisdictional authority may still be treated as validly instituted before the competent authority, where a rigid limitation approach would defeat the scheme's substantive object. The governing principle is that such claims should not be rejected as time-barred merely because the initial presentation was made to the incorrect officer; instead, the claim may be examined on merits as if filed before the proper authority from the outset. The effect is to preserve the underlying export entitlement and prevent procedural error from defeating a timely claim. en-us Mon, 22 Aug 2016 00:00:00 +0530 Wed, 13 Nov 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291755 A statutory export rebate or refund claim filed within limitation but before the wrong jurisdictional authority may still be treated as validly instituted before the competent authority, where a rigid limitation approach would defeat the scheme's substantive object. The governing principle is that such claims should not be rejected as time-barred merely because the initial presentation was made to the incorrect officer; instead, the claim may be examined on merits as if filed before the proper authority from the outset. The effect is to preserve the underlying export entitlement and prevent procedural error from defeating a timely claim. Case-Laws Central Excise Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291755