https://www.taxtmi.com/caselaws?id=43458 A refund application under Rule 11 of the Central Excise Rules, 1944 is treated as duly made within the prescribed six months when it is addressed to the proper authority and filed through the departmental route within time. The Court held that presentation to the Superintendent, who verified and forwarded the claim as time-bound, was consistent with existing practice. Later physical receipt in the Assistant Collector's office was regarded as accidental and not attributable to the assessee. On that basis, the refund claim was accepted as within limitation and validly made. en-us Tue, 13 Feb 1990 00:00:00 +0530 Fri, 18 Jun 2010 11:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43458 A refund application under Rule 11 of the Central Excise Rules, 1944 is treated as duly made within the prescribed six months when it is addressed to the proper authority and filed through the departmental route within time. The Court held that presentation to the Superintendent, who verified and forwarded the claim as time-bound, was consistent with existing practice. Later physical receipt in the Assistant Collector's office was regarded as accidental and not attributable to the assessee. On that basis, the refund claim was accepted as within limitation and validly made. Case-Laws Central Excise Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43458