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2019 (11) TMI 735 - DELHI HIGH COURTDuty Drawback - No notice was given by the Revisional Authority to the petitioner that there was a defective filing - Revision Application was dismissed only on the ground that court fee of ₹1,000/- was not paid on time - HELD THAT:- The petitioner is claiming a drawback claim of ₹31,04,845/-. A Revision Application was dismissed against which an appeal was also preferred, but the same was also dismissed. A Revision Application was preferred on 14th June, 2016. It appears that Revisional Authority has no Registry, which could point out the defect in filing. No defect could be pointed out in the year 2016; whereas the defect was only pointed out in the year 2018. The court fee of ₹1,000/- was paid on 18th April, 2018. Nonetheless, defect was pointed out on 20th March, 2018 and immediately thereafter, on 18th April, 2018 the court fee of ₹1,000/- was paid by the petitioner. Thus, it cannot be said that the Revision Application, which was preferred by the petitioner, was barred by any limitation. This aspect of the matter has not been appreciated by the Revisional Authority while deciding the Revision Application. Revision Application is revived at its original number and the same will be decided by the Revisional Authority on its own merits in accordance with law - Petition allowed.
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