1990 (8) TMI 281

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.... This appeal is directed against the order-in-appeal bearing No. HN-383/TH-113/86 dated 23-9-1986, confirming the order-in-original bearing No. V(RC)14-D-1/83/6277 dated 14-9-1983, rejecting the claim for refund of the appellants on the ground that the same was received in the office of the Assistant Collector after a period of six months from the date of payment. 2. The appellants preferred....

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....d the same on 2-2-1983 without raising any objection thereunder. He submitted that in the past, they had been preferring claim directly to the Asstt. Collr., but the Asstt. Collr. on two occasions refused to receive the claim directly and directed to forward the same through the Range Supdt. For this purpose, he referred to a letter dated 7-3-1979 and also the letter dated 16-3-1979. He drew my at....

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....ompliance with the statutory requirement because previously the Assistant Collector himself has directed them to file the refund claim before the Supdt. 5. Heard Shri Arya, the Departl. Representative. He submitted, that the statute requires the assessee to file refund claim before the Assistant Collector and, as such, claim preferred to any other authority is not the one filed in due complianc....