1986 (4) TMI 174 - AT - Central Excise

Summary

The Collector of Customs, Bangalore appealed against the Order of Collector of Customs (Appeals), Madras, regarding a refund claim not barred by limitation under Section 27 of the Customs Act, 1962. The Tribunal dismissed the appeal, stating that a refund claim addressed to the Assistant Collector within the time limit, even if delayed in transmission, is considered timely. The cross objection was dismissed as well. (Case citation: 1986 (4) TMI 174 - CEGAT, MADRAS)