1986 (4) TMI 174

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....irected against the Order of Collector of Customs (Appeals), Madras, dated 20-12-1985 finding the refund claim of the respondent as not barred by limitation in terms of section 27 of the Customs Act, 1962 hereinafter referred to as the 'Act'. 2.  The respondent herein filed a claim of refund addressed to the Assistant Collector of Central Excise, Mysore in respect of duty paid on 14-3-83 a....

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....ver to the Superintendent who received the same but transmitted it to the Office of the Assistant Collector after the expiry of the period of limitation could be said to be an application for refund within time in terms of Section 27 of the Act. 4.  The respondent has contended that the refund application was entertained by the jurisdictional Superintendent of Central Excise, Range 'C', My....

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....ca Khandsari Udyog, Saharanpur v. Collector of Central Excise, Meerut reported in 1985 (21) E.L.T. 281 (Tribunal) it has been held that when the refund application is addressed to the Assistant Collector and has been presented to the jurisdictional Range Superintendent who entertained the same and passed it on to the Office of the Assistant Collector, it would, tantamount to making application to ....