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TMI Blog2023 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly held in the impugned order, the period during which the claim remained with the wrong jurisdictional authority should not be considered for calculating the time limit. The Hon'ble Apex Court in The State of Jharkhand and others v. Brahmaputra Metallics Ltd and others [ 2020 (12) TMI 1241 - SUPREME COURT ] held that a decision taken in an arbitrary manner contradicts the principle of legitimate expectation. An authority is under a legal obligation to exercise the power reasonably and in good faith to effectuate the purpose for which power stood conferred. Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting that the appellant had filed the claim before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority, who vide order impugned herein, has directed the respondent to re-submit the claim before the lower authority, thereby directing the adjudicating authority to process the claim without insisting on the aspect of limitation/pass a suitable order on the merits of the claim. Being aggrieved by the above, the Revenue has filed the present appeal before this forum. 4. Shri Harendra Singh Pal, Ld. Authorized Representative (Assistant Commissioner) appeared for the appellant Revenue. The respondent was not represented, either in person or by counsel. However, since several adjournments had already been granted to the respondent arising out of his absence, the matter has been taken up for disposal on merits after hearing the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing before the actual jurisdictional Commissionerate viz. Deputy Commissioner of Customs (Refunds), Air Commissionerate, Chennai. It is Revenue s contention that filing of a refund claim in a wrong jurisdiction cannot be taken lightly and cannot be condoned. This is perhaps a very narrow view and does not fit into the role of the department as a facilitator nor does it have the express sanction of law. As stated by Hon ble Justice V.R. Krishna Iyer speaking for a Division Bench in State of Punjab Anr. Vs. Shamlal Murari Anr. [(1976) 1 SCC 719] : 8. ...We must always remember that processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. It has been wisely observed that procedural prescription ..... X X X X Extracts X X X X X X X X Extracts X X X X
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