9911796707
TMI Blog2017 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was filed in Sea Customs it was not filed within time - matter remanded back to the concerned original authority (refund sanctioning authority) in Air Cargo Complex to consider the claim of the appellant as if the same had been filed within time - appeal allowed by way of remand. - C/EH/40217/2017, C/41869/2014 - Final Order No. 41274/2017 - Dated:- 25-7-2017 - Sulekha Beevi C.S. (Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in Refunds Section in Chennai Air Commissionerate is the relevant date and going by that date the claim has exceeded the time limit allowed under Notification No.102/2007-Cus. dt. 14.09.2007. The claim was therefore rejected by the original authority. On appeal, Commissioner (Appeals) upheld the order of original authority. Hence the appellant is appeal before this forum. 2. Today, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment only. 3. On the other hand, Ld. A.R Shri R. Subramaniyan supports the impugned order. He also submits that the appellant himself had filed the claim before the wrong jurisdictional authority and hence they cannot now seek redressal. 4. Heard both sides and have gone through the facts. 5. No doubt, the appellant had filed the refund claim at Sea Customs instead of at Air Cargo Comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is proper to set aside the impugned order and remand the matter back to the concerned original authority (refund sanctioning authority) in Air Cargo Complex to consider the claim of the appellant as if the same had been filed within time. Needless to say, the appellant will be given sufficient opportunity of supporting their claim. Appeal is allowed by remand. MA (EH) is disposed. (d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
