Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 580 - CESTAT NEW DELHIAppeal before the commissioner (Appeals) - date of receipt of order by the appellant - Bar of limitation - Denial of refund claim - Held that:- order was sent by speed post and not under registered A/D, we also note that the appellant addressed a letter as early as on 13-10-2008 to the department seeking to know the result of their refund claim. By that time, the order was already passed by the Asstt. Commissioner and if the said letter would have been responded by the Revenue, the delay would not have been so huge and would have been within the powers of Commissioner (Appeals) to condone the same. We also note that the dispute is as regards the refund claim of the appellant and there is no duty demand so as to attribute any mala fide to the appellant for delayed filing of the appeal. As regards the assessee’s contention it is only subsequently when the Order-in-Original was again sent under the cover of letter dated 16-7-2009, the same was received by them on 25-7-2009. As such, we are of the view that the appeal having been filed within the period of limitation, starting from the date of receipt of the order has to be held as having been filed well within the time. - Impugned order is set aside - Decided in favour of assessee.
|