1986 (4) TMI 174

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..... d 20-12-1985 finding the refund claim of the respondent as not barred by limitation in terms of section 27 of the Customs Act, 1962 hereinafter referred to as the Act . 2. The respondent herein filed a claim of refund addressed to the Assistant Collector of Central Excise, Mysore in respect of duty paid on 14-3-83 and filed the same in the Office of the Superintendent of Central Excise, Range- .....

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..... he Assistant Collector after the expiry of the period of limitation could be said to be an application for refund within time in terms of Section 27 of the Act. 4. The respondent has contended that the refund application was entertained by the jurisdictional Superintendent of Central Excise, Range C , Mysore on 12-9-1983 and inasmuch as the same was addressed to the Assistant Collector of Cent .....

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..... E.L.T. 281 (Tribunal) it has been held that when the refund application is addressed to the Assistant Collector and has been presented to the jurisdictional Range Superintendent who entertained the same and passed it on to the Office of the Assistant Collector, it would, tantamount to making application to the Assistant Collector within time. The ratio in the ruling of the Special Bench in the cas .....

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