2019 (2) TMI 218

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.... appellant is aggrieved by the rejection of refund claim on the ground of being time-barred. 2. On behalf of the appellant, ld. counsel Shri A.K. Jayaraj submitted that the appellant filed refund claim for refund of SAD as per Notification No.102/2007-Cus. dated 14.9.2007. The refund claim ought to have been filed before the Air Cargo Commissionerate and instead they filed before the Sea Cargo Co....

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....proper Commissionerate. The Sea Cargo Commissionerate has kept the refund application without returning or rejecting the refund claim for almost six months and only with much delay has transferred the refund claim to the Air Cargo Commissionerate. The delay if any in transferring the refund claim to the Air Cargo Commissionerate is on the part of the department for which the right of the appellant....

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....osed in the appeal memorandum, it is seen that the appellant has filed the refund on 24.5.2012. The due date for filing the refund claim is 26.5.2012. The letter dated 12.11.2012 issued by the Deputy Commissioner of Customs (Refunds), Sea Cargo Commissionerate to Air Cargo Commissionerate indicates that the Sea Cargo Commissionerate has received the refund claim on 24.5.2012. They have also assign....