9911796707
TMI Blog2016 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... me of receipt of refund application from ICD Dadri to CFS Mulund, the prescribed time limit was expired - Held that:- by following the ratio of order passed by the Tribunal in appellant's own case reported in [2015 (4) TMI 937 - CESTAT MUMBAI] based on the judgment of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd. [2010 (9) TMI 555 - GUJARAT HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d application to CFS Mulund, the refund claim was rejected being time bared on the ground that at the time of receipt of refund application from ICD Dadri to CFS Mulund, the prescribed time limit was expired. 3. Shri Ashok Kumar Singh, Ld. Counsel for the appellant submits that the very same issue in the appellant's own case has been decided by this Tribunal vide Order No. A/1441-1443/SMB/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 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 both for Dadri and Mulund. By mistake, their consultant filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication 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 of delay? It was held by the Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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