Refund cannot be denied on hyper-technical objection of not been filed before competent authority

Paras Marble Vs Union of India (Rajasthan High Court) Petitioner had been bonafide pursuing his claim for refund of bank guarantee which was initially filed to the Commissioner Customs, Chennai within a period of one and a half months from the date of issuance of the EODC. The application was referred back to the petitioner almost after five months later vide letter dated 30.04.2019 conveying that the refund application had to be filed before another officer. The petitioner filed the refund claim application to the concerned officer albeit not in the prescribed format whereafter, it was again ...