Refund claim not get time barred if filed within time but before wrong forum

Hivelm Industries Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

It is not in dispute that the deemed export did not attract any Excise Duty and hence, it is not the duty of the appellant / taxpayer to repeatedly plead before the authorities that the project in which it was involved was a deemed export. Moreover, the fact that the appellant filed its refund claim immediately, though before a wrong forum, itself proves the bona fides of the appellant and hence, the same establishes the fact that there

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