2000 (10) TMI 543

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..... Member (J)]. - The short question that arises for consideration in this appeal which arises from OIA No. C. Cus. 646/99, dated 11-11-1999 passed by Commissioner (Appeals) is as to whether the refund application has been filed within a period of six months from the date of paying duty. There is no dispute that the refund application was received in the Custom House on 22-8-1994 and the applica .....

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..... ty s view that the refund application can be considered to have been lodged only on the date of signing of the same by the AC is not correct view. The date of lodging the claim in the office is to be reckoned and not the date on which the officer puts his signature at his own convenience. Therefore, we hold that the refund application was filed within time. Since the matter not having been decided .....

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