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2021 (5) TMI 383 - AT - Central ExciseGrant of interest on delayed refund - appeal dismissed as being time barred - HELD THAT:- Considering the fact that the claim of interest was not whispered in the order dt. 11.04.2018 of the adjudicating authority, against which the appellant moved an application for payment of interest on 07.05.2019 and it was answered on 29.08.2019; therefore, the intimation/letter dated 29.08.2019 is an appealable order before the ld. Commissioner (Appeals). Against the said order, the appellant has filed an appeal before the ld. Commissioner (Appeals) on 31.10.2019 which is well within the time limit prescribed under the Act. The appeal filed by the appellant before the ld. Commissioner (Appeals) is in time. Therefore, the impugned order qua holding that the appeal is time barred is set aside - Matter remanded back to the ld. Commissioner (Appeals) to decide the issue on merit following judicial pronouncements on the issue - appeal allowed by way of remand.
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