2009 (8) TMI 945 - AT - Central Excise

Validity of refund claim filed within time before wrong authority - Held that - Admittedly, the original refund claim was filed within time before wrong authority. As such, subsequent re-filing of refund claim beyond the limitation period should not be held against the assessee - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Ahmedabad rejected the stay petition by the Revenue and decided the appeal. The assessee filed a rebate claim with the wrong authority but within the time limit, so subsequent re-filing beyond the limitation period was allowed. The Revenue's appeal was found to have no merits, and both the stay petition and appeal were rejected.