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Customs - Highlights / Catch Notes

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Condonation of delay in filing refund claim - Rejecting the ...


Refund Claim Rejection Unjustified for Timely Filed Claims in Wrong Jurisdiction; Procedural Errors Not Grounds for Dismissal.

October 6, 2023

Case Laws     Customs     AT

Condonation of delay in filing refund claim - 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 department on time, albeit at a wrong jurisdiction cannot be approved - AT

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