2013 (5) TMI 436

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....t. S/Shri S. Krishnanandh and B. Satish Sundar, Advocates, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appeal has been filed by the department after a delay of one day. In the absence of any opposition from the respondents, the delay in filing the above appeal is condoned and the miscellaneous application for condonation of dela....

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....hat a person claiming refund can make an application to the AC/DC of Customs. It is implied that it should be filed before AC/DC having jurisdiction. We also find that under the Notification No. 15/2002-Customs (N.T.), dated 7-3-2002 (as amended), against S. No. 7 in the Table annexed thereto, the jurisdiction of AC/DC of Customs have been specified in terms of the jurisdiction of Commissioners of....