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2021 (8) TMI 415 - CESTAT NEW DELHICondonation of delay of 282 days in filing appeal - delay was caused due to prevailing confusion during the time - only prayer in the appeal was for rectification due to mistake of law committed by Dy. Commissioner in the order-in-original - HELD THAT:- It is found that a simple rectification petition before the Adjudicating Authority could have been sufficient pointing out to the Transitional Provisions for granting of cash refund. However, CGST regime was brought into force w.e.f. 1.7.2017 and there was lots of confusion and lack of knowledge, both on the part of the Departmental Officers as well as the assesses. This appeal is entertained for doing justice to the appellant - also, the delay before the Commissioner (Appeals) was of 282 days and there are no deliberate latches on the part of the appellant. The delay is apparently caused due to confusion prevailing, being the initial period of CGST regime. The order-in-original is modified directing the Adjudicating Authority to grant cash refund of ₹ 4,87,015/- with interest from the date of sanction till the date of disbursement, as per Rules - cost is imposed on the appellant of ₹ 10,000/- to be paid to the UNICEF and compliance report to be filed before the Registry within 2 months, by 30.09.2021 - Appeal allowed.
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