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2021 (3) TMI 666 - AT - Service TaxPrinciples of Natural Justice - refund claim - time limitation - HELD THAT:- The refund claim of the appellant was sanctioned initially. Para 5 thereof specifically records that the submissions made by the claimant have been considered by the original adjudicating authority thereby proving that the appellant was given the due opportunity of hearing and the said order is not an ex-party order. The perusal of order dated 30.01.2018 in furtherance of the review proceeding also is observed to not to be an ex-party order, as contrary to the submissions of the appellant. The arguments of appellant that the notice is shown to have been received by Manoj Srivastava whereas the owner of appellant is Mr. Aslam has no further relevance to extend any benefit to the appellant. Condonation of delay in filing appeal - HELD THAT:- Keeping in view that there is a statutory mandate upon Commissioner (Appeals) to not to hear the appeal, which is filed beyond the period of 60 days extendable to another 30 days if sufficient cause for delay is shown. There are no infirmity in the order when the impugned delay of one month and 20 days is denied to be condoned for no sufficient cause - reliance correctly placed in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT]. Appeal dismissed.
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