2016 (10) TMI 141

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.... Subramaniyam, AC (AR) for the Respondent ORDER Confusion arose between the parties when the appellant filed the refund application before the Assistant Commissioner of Customs, (Group 7B), DEPB Cell, just on the day of expiry of limitation. Revenue says that the refund application ought to have been filed before the Assistant Commissioner of Customs (Refunds) and a day before the date of ex....

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....fication No.93/2008-Cus. dated 1.8.2008. The notification requires the jurisdictional customs officer to sanction the refund. In absence of the definition of jurisdictional customs officer and section 27 having used the term "Assistant Commissioner /Deputy Commissioner of Customs" to entertain the refund application, following the ratio laid down by Hon'ble High Court of Madras in the cases of M/s....