https://www.taxtmi.com/caselaws?id=762370 A refund claim filed within the prescribed time cannot be rejected as time-barred merely because it was first submitted to the wrong jurisdictional authority. Procedural lapse alone does not defeat substantive entitlement, especially where the department did not promptly return the papers or issue a deficiency memo. An order passed without jurisdiction is void ab initio, and the proper course is for the claim to be transferred to the competent officer and examined on merits. The ruling treats procedural law as an aid to justice and confirms that limitation cannot be invoked to deny a timely refund claim solely on the basis of initial filing before the wrong authority. 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 A refund claim filed within the prescribed time cannot be rejected as time-barred merely because it was first submitted to the wrong jurisdictional authority. Procedural lapse alone does not defeat substantive entitlement, especially where the department did not promptly return the papers or issue a deficiency memo. An order passed without jurisdiction is void ab initio, and the proper course is for the claim to be transferred to the competent officer and examined on merits. The ruling treats procedural law as an aid to justice and confirms that limitation cannot be invoked to deny a timely refund claim solely on the basis of initial filing before the wrong authority. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762370