AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2017 (9) TMI 1081
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Present Shri L. Patra, A.R. for the Respondent-Revenue ORDER Heard both sides. The applicant has filed a drawback claim on 16.12.2011 with SEZ Authority, Mumbai. The Assistant Development Commissioner, SEEPZ, SEZ, Mumbai returned the said claim after seven months i.e. on 05.7.2012 to file before the Commissioner of Central Excsie/Customs having jurisdiction over ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Export Order of goods before the wrong forum. However, as and when they were directed to file their claim, with the appropriate forum, they filed it, therefore, it cannot be said that the claim was filed beyond time. 3. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner of Customs, Ahmedabad III. 4. I find that initially the drawback claim was ....