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2023 (5) TMI 775 - CESTAT MUMBAICondonation of delay in filing appeal - power of Commissioner (Appeals) to condone the delay - drawback sanction has been demanded for the reason that the proof export obligation as prescribed was not filed by the appellant by the original authority - HELD THAT:- In the case of Avanti Overseas Pvt. Ltd. [2018 (4) TMI 920 - CESTAT NEW DELHI] relied upon by the learned AR, by the majority, following has been held that to decide the issue of eligibility of drawback, it is necessary to first decide the issue of the status of the appellant – whether they are a 100% EOU or not. The two issues are not totally independent issues. The issue of status of the appellant has to be resolved in order to decide the fundamental issue of entitlement of drawback to the appellant. The pith and substance of the dispute in the appeal is about payment of drawback. In view of the above majority order, this appeal is not maintainable before the Tribunal - appeal dismissed.
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