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TMI Blog2017 (9) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter repeatedly filed before the authorities as per direction of the concerned authority, therefore, there is no delay in filing drawback claim - matter is remanded to the ld. Commissioner of Central Excise for adjudicating the claim in accordance with its merit - appeal allowed by way of remand. - Customs Appeal No.12845 of 2013-SM - Final Order No.A/11415/2017 - Dated:- 21-7-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hmedabad-III having jurisdiction over DTA unit. Consequently, the appellant filed the claim on 26.12.2012 before the Commissioner of Central Excsie, Ahmedabad III, which resulted in the rejection of their claim being filed beyond the period of one year. 2. Ld. Advocate Shri Manish Jain for the appellant submits that the drawback claim was filed under Rule 13 of Drawback Rules, 1995 withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Ahmedabad III instead of transferring the same to the jurisdictional of Commissioner. Therefore, in the process, the period of one year got consumed for no fault of the Appellant. I find that since the appellant had filed their claim within time before the wrong forum, and thereafter repeatedly filed before the authorities as per direction of the concerned authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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