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2017 (10) TMI 575 - AT - CustomsRefund of SAD - service of order of original - appellant claimed that there was a delay in filing appeal on the ground that they did not receive copy of the Order-in-Original since the same might have been sent to their old address - Held that: - the Order-in-Original sent to the appellant's address has not been returned as undelivered - also, they did not intimate the change of address to the department and have not pursued the next hearing date of the refund claim after filing a letter of adjournment. Therefore, the contention of the appellant that they have not received the copy of the Order-in-Original and had obtained the duplicate copy of the order only on 25.06.2013 and the appeal was filed before the Commissioner (Appeals) within time when computed from 25.06.2013 cannot be accepted. In the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Hon ble Apex Court has categorically held that the Commissioner (Appeals) cannot condone the delay of more than 30 days which is the condonable period prescribed by the statute. The Commissioner (Appeals) has rightly rejected the appeal on the ground of being time barred - appeal dismissed - decided against appellant.
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