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TMI Blog2015 (4) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... nal customs officer, who, in this case, was the proper officer at CFS, Mulund. By mistake, their consultant filed these claims in question at Dadri. The said claims were forwarded after a few months by Customs to ICD, Mulund. There is no dispute on the fact that the claims were filed within the stipulated time limit of one year but with ICD Dadri. There is also no dispute on the fact that the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of SAD refund under notification no. 102/2007 dt.14.09.2007. 2. The facts are that the appellants filed the claim of refund at ICD, Dadri within a period of one year from the date of payment of SAD. However, the goods were imported at CFS, Mulund and the SAD was paid there. By the time the refund claims were forwarded by Customs authorities at Dadri to the authorities at Mulund, a period of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the said SAD with the jurisdictional customs officer. 5 #. I have carefully gone through the submissions made by both sides. I do find that the notification requires the claim to be filed with the jurisdictional customs officer, who, in this case, was the proper officer at CFS, Mulund. According to the ld. Counsel the appellant gave a bunch of claims to be filed through their consultant bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation can be excluded if previously rebate claim application is filed before an authority not competent to sanction refund claim, more particularly, when a notification issued is clearly describing jurisdictional Assistant or Deputy Commissioner of Central Excise to grant refund? B. Whether Tribunal committed error in extending period of limitation in absence of provision for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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