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2021 (3) TMI 357 - AT - CustomsCondonation of delay of 21 days in filing appeal - power of Commissioner (Appeals) to condone delay - Section 128 (1) of the Customs Act, 1962 - Interest on delayed refund of SAD - Section 27A of the Customs Act, 1962 - HELD THAT:- Tribunal in CHAKRAPANI VYAPAR PVT LTD, SARAF FINCOM PVT LTD VERSUS COMMISSIONER OF CUSTOMS BANGALORE-CUS [2018 (11) TMI 1399 - CESTAT BANGALORE] allowed the appeal of the appellant with consequential relief and by following the said order, the Original Authority granted the refund but did not grant the interest and when the appeal against the refusal to grant the interest was filed before the Commissioner, the learned Commissioner did not decide the appeal on merits and rejected the appeal of the appellant on time bar - the reasons given by the appellant is quite convincing and moreover there was a delay of only 21 days which was within the condonable power of the Commissioner (Appeals) and the Commissioner (Appeals) should have exercise his power by condoning the delay and decided the appeal on merits. The delay of 21 days in filing the appeal before Commissioner (Appeals) is not an inordinate delay and is not intentional and the appellant does not stand to gain anything by filing the appeal with the delay and the approach of the various Courts is that the delay should be liberally condoned and matters should be decided on merits - the delay is condoned - matters remanded to the learned Commissioner with a direction to decide the same on merit within a period of one month from the date of receipt of this order after following the principles of natural justice. Appeal allowed by way of remand.
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