https://www.taxtmi.com/caselaws?id=762370 The CESTAT Chennai allowed the appeal by remand after the refund claim was rejected for non-fulfillment of conditions and wrong jurisdiction filing at Kolkata Port. The tribunal held that since the refund was filed timely but in wrong jurisdiction, it should have been transferred to competent authority rather than rejected on time bar grounds. Orders passed without jurisdiction are void ab initio and cannot be corrected by consent. The matter was remanded with directions for respondent to place claims before jurisdictional authority within 30 days, who must examine and finalize within 60 days of receipt. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762370 The CESTAT Chennai allowed the appeal by remand after the refund claim was rejected for non-fulfillment of conditions and wrong jurisdiction filing at Kolkata Port. The tribunal held that since the refund was filed timely but in wrong jurisdiction, it should have been transferred to competent authority rather than rejected on time bar grounds. Orders passed without jurisdiction are void ab initio and cannot be corrected by consent. The matter was remanded with directions for respondent to place claims before jurisdictional authority within 30 days, who must examine and finalize within 60 days of receipt. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762370