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2021 (4) TMI 426 - AT - Service TaxCondonation of delay in filing appeal - no sufficient cause for delay shown - Recovery of Refund of Service Tax - principles of unjust enrichment - Section 35 of Central Excise Act - HELD THAT:- There is no denial that the impugned appeals were filed before Commissioner (Appeals) after a delay of one month and 20 days. There is also no denial to the fact that no sufficient reason was explained to Commissioner (Appeals) for the said delay. Learned Counsel for appellant even today has not cited any reason which may be considered as sufficient cause for the impugned delay of one month and 20 days for filing an appeal before Commissioner (Appeals) in terms of Section 35 of Central Excise Act, 1944. The prescribed period for filing appeal before Commissioner (Appeals) is two months, however, delay of one month is condonable by the Commissioner subject to a sufficient cause being shown to him by the appellant. As is apparent from the impugned order, there is no such sufficient cause shown. Appeal dismissed - decided against appellant.
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