2014 (9) TMI 61

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..... Archana Wadhwa A very short dispute is involved in the present appeal. It is seen that certain proceedings were initiated against the appellant resulting in confiscation of the goods with redemption fine and imposition of penalties. On appeal, the said confiscation and penalties were set aside by Commissioner (Appeals) vide his order dated 30.5.2011. As a result the appellant became entitled to .....

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..... d by the appellant within the period of time on 9.1.2012. After a period of three months, the same was returned to him with the direction to file it before the proper officer. The question is as to whether the application filed well within time is required to be considered for the purposes of the refund, though filed before a wrong officer or as to whether the subsequent refund application filed o .....

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..... Deputy Commissioner is also the proper officer for the appellant. 5. In view of the foregoing, I find that the initial application dated 9.1.2012 has to be taken as the proper application for the purpose of limitation. This is so also on the ground that Deputy Commissioner, Ghaziabad, instead of returning the said application, could have forwarded the same to the concerned Deputy Commissioner fo .....

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