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2018 (6) TMI 83 - AT - CustomsPayment of refund in cash - Period of Limitation - SAD Refund - appeal not filed within the mandatory period from the date of the original authority’s order and is time barred - Held that:- The time limit for filing appeal prescribed in Section 128 is 60 days period between the date of communication of the original authorities order to the date of filing of the appeal before Commissioner (Appeals). The appellant was not aggrieved by the original authority’s order received on 25.04.2016. He became aggrieved only on 30.12.2016, when his attempt to secure the recredit into the FPS licence failed - the time limit in this case, for purposes of Section 128 is to be reckoned from 30.12.2016. From such date the appeal is filed within time. The time exhausted in pursuing the matter with DGFT should be excluded for the purpose of computation of the limitation period, as per terms of Section 14 of the Limitation Act, 1963 - Impugned order set aside - the matter remanded to the Commissioner (Appeals) to pass orders on merit.
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