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2019 (5) TMI 242 - AT - CustomsDelay of 37 days in filing the ROM application - Limitation Act - HELD THAT:- Even though, the application for condonation of delay for filing the ROM is dismissed, we will also deal with the alleged error raised in the ROM application. We find that the appellant has furnished necessary documents including the Chartered Accountant's certificate before the Refund Sanctioning Authority. The documents bear the acknowledgement of the department. The alleged error raised in ROM application is factually wrong. The ROA application is dismissed as not maintainable.
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