https://www.taxtmi.com/caselaws?id=443955 A refund claim filed within the prescribed limitation period but before the wrong customs jurisdiction was treated as maintainable when it was later transferred to the competent authority. The procedural requirement of filing before the proper officer was treated as directory in these facts, because the claim was timely and substantive compliance was otherwise established. The time spent before the wrong office was not allowed to defeat the claim on limitation, and the order directing processing of the refund was left undisturbed. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443955 A refund claim filed within the prescribed limitation period but before the wrong customs jurisdiction was treated as maintainable when it was later transferred to the competent authority. The procedural requirement of filing before the proper officer was treated as directory in these facts, because the claim was timely and substantive compliance was otherwise established. The time spent before the wrong office was not allowed to defeat the claim on limitation, and the order directing processing of the refund was left undisturbed. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443955