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2021 (9) TMI 585 - AT - CustomsRefund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - HELD THAT:- The Commissioner (Appeals) has taken a hyper-technical approach as far as the pleas of limitation are concerned. He has failed to exercise the discretion provided to him under the statute. Mentioning of unavoidable circumstance is opined to be a sufficient reason for not meeting the time limit in filing the appeal which is otherwise within the scope of condonable limit. Law has been settled that adjudication on merits has to be preferred instead of rejecting on the technical issues as that of time, unless and until there is an apparent delay that too either with malafide intent or negligence or lack of due diligence. In the present case, none of the circumstances are apparent. Reliance placed in the case of MULLAJI PRINTS P. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURAT [2003 (11) TMI 431 - CESTAT, MUMBAI] wherein it has been held that when the contention of appellants is such that they got a good case on merits non-condonation of delay may result in injustice to them. Otherwise also learned Apex Court has always taken liberal view in condoning delay. Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand.
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