https://www.taxtmi.com/caselaws?id=469143 Rejection of a SAD refund claim solely for lack of jurisdiction was unsustainable once the competent Customs Commissionerate had already been clarified by the High Court and Board Circular No. 11/2017-Cus. The proper authority was identified as the Commissioner of Customs, Chennai-VII, so the jurisdictional objection could not defeat the claim. The impugned order was set aside and the matter remanded to the original authority for fresh decision on merits in accordance with law. en-us Fri, 22 Oct 2021 00:00:00 +0530 Thu, 11 Jun 2026 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469143 Rejection of a SAD refund claim solely for lack of jurisdiction was unsustainable once the competent Customs Commissionerate had already been clarified by the High Court and Board Circular No. 11/2017-Cus. The proper authority was identified as the Commissioner of Customs, Chennai-VII, so the jurisdictional objection could not defeat the claim. The impugned order was set aside and the matter remanded to the original authority for fresh decision on merits in accordance with law. Case-Laws Customs Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469143