Judicial Corner ( 31.10.2023)


CESTAT Chennai in case of COMMISSIONER OF CUSTOMS (AIR),CHENNAI – 600027 Vs M/s ECI TELECOM INDIA PVT LTD held that Rejecting refund claim simply on the ground of delay in filing claim before proper authority while admitting that assessee had filed claim before department on time, albeit at a wrong jurisdiction cannot be approved.

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