9911796707
TMI Blog2018 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri R. Subramaniyam, AC (AR) - for the Respondent. ORDER Per: Bench The facts of the case are that the appellant filed refund claim for an amount of Rs. 2,10,980/- being the 4% of Additional Duty of Customs (ADC) leviable under Section 3 (5) of Customs Tariff Act, 1975. The refund claims were filed on 11.03.2013. The original authority sanctioned an amount of Rs. 1,07,253/- and rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim before the Seaport, Customs, along with other refund claims. The appellants were not issued any SCN stating that they have filed the refund claim before the wrong jurisdictional authorities. So also, the refund claim was not returned by Seaport, Customs stating that they have no jurisdiction to entertain the same. Instead, Seaport, Customs has passed the Order rejecting the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Ltd. - 2011 (21) STR 367 (Guj.), wherein it is held that subsequent filing of refund before the proper authority beyond limitation is not fatal when the refund claim has been originally filed in time limit though before the wrong authority. He also relied upon the following decisions in support of his contentions:- i) Kanji Shavji Parekh (cal) Pvt. Ltd. Vs. Appraiser, Cus. Postal Appraising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having filed before the Seaport, Customs, refund has been rightly rejected. 4. The refund claims pursuant to the impugned Bills of Entry were in respect of goods cleared from Ari Cargo Complex. The duty was paid in Air Cargo Complex. The department is of the view that the jurisdictional office being Air Commissionerate, the refund claim filed before the Seaport, Customs is without jurisdiction. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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