2023 (10) TMI 178

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....r alia, are that the importer viz. M/s. ECI Telecom India Private Limited, New Delhi (respondent herein) had filed refund claims originally before the Commissioner of Customs, Import & General, New Delhi. Entertaining the view that the said claims pertain to Air Customs, Chennai, the same was forwarded to the Deputy Commissioner of Customs (Refunds), New Custom House, Chennai on 16.03.2012. Subsequently, the refund claims in question (pertaining to 10 Bills of Entry) came to be rejected by the Assistant Commissioner of Customs (Refunds) vide letter of communication in F. No. S.Misc/12/2011: Ref (Air) dated 30.03.2012 on the ground that the same were received after the expiry of one year and in contravention of the provisions of Notification....

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....diction to another and acceptance of the date of filing before the wrong jurisdiction as the date of claim. 4.2 The respondent has not filed cross objections or a written reply against the appeal hence the matter is decided based on the legal position as applicable. The respondents had in their plea before the Commissioner (Appeals) relied upon the judgment of the Hon'ble High Court of Delhi in Modi Rubber Ltd Vs UOI [1997[19] RLT 479] and Hon'ble Apex Court in Peria Karamlai Tea & Products Co. Ltd Vs Collector [1996 (88) ELT A127 (SC)] that when substantive compliance of the procedural requirement is not in doubt, the same should be interpreted liberally in order not to defeat the benefit. 5. It is not disputed by Revenue that the re....