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2016 (10) TMI 667 - HC - CustomsCondonation of delay in filing appeal - appeal on rejection of refund claim - Section 130 of the Customs Act, 1962 - Held that: - the appellant had closed its business in December 2013, which fact is not seriously disputed, the Tribunal could have adopted a pragmatic approach. In cases of this nature, especially when the claim for refund is rejected, the assessee does not stand to lose by protracting the proceedings. Therefore, a pedantic approach is not what is warranted in this case - delay to be condoned - matter remitted to Tribunal to take up the appeal and dispose of the appeal on merits and in accordance with law.
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