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2014 (12) TMI 230 - KERALA HIGH COURTAppeal before Commissioner (appeals) - period of limitation - Rejection of the refund claim - commodity imported by the petitioner was not exigible to customs duty - Maintainability of appeal u/s 128 - Whether the petitioner had actually approached the competent authority for getting the assessment order/Bill of Entry modified and what transpired thereafter - Held that:- date of service of the impugned order has been clearly mentioned by the petitioner against 'column No. 4', that the same was served to the petitioner on 23.03.2012. The appeal was preferred on 8.5.2012, which is well within the time prescribed under the statute. The same was rejected by the appellate authority stating that Section 128 was not attracted. - The appeal preferred by the petitioner against Ext.P1 is well within time and as such, it ought to have been considered, passing appropriate orders on merits. Commissioner directed to reconsider the matter with regard to the claim for refund preferred by the petitioner passing appropriate orders in accordance with law. - Matter remanded back - Decided in favour of assessee.
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