2022 (6) TMI 1139

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....ter and accessories" vide 35 Bills-of-Entry through Air Cargo Complex, Chennai on different dates between November 2007 and April 2008. They had paid the appropriate Customs Duty. Subsequently, the appellant claimed refund of SAD vide refund claim dated 18.10.2008, which was addressed to "The Assistant Commissioner of Customs, Refund (AIR), Air Cargo Unit, Chennai". Though the application for claiming refund was addressed to the Assistant Commissioner of Customs, Air Cargo Unit, Chennai, the same was wrongly filed before "Refund (Sea), Custom House, Chennai"; the appellant had obtained acknowledgement evidencing the proof of receipt of the refund claim by the Refund (Sea), Custom House, Chennai. Thereafter, on realizing the mistake that the....

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....hin the statutory time-limit of one year from the date of payment of 4% Additional Duty in terms of Notification No. 102/2007 dated 14.09.2007, as amended vide Notification No. 93/2008 dated 01.08.2008. By mistake, the refund claim was filed before the wrong forum. Since the application for refund was filed within time, the Adjudicating Authority ought to have considered the original date of filing of the refund application by the appellant. In this regard, he placed reliance on the following decisions to argue that when a refund application is filed before a wrong authority / forum within the stipulated statutory time-limit, it should be treated as filed within time: (i) M/s. Sun Pharmaceutical Industries Ltd. v. Union of India [2020 (37....