TMI Blog2018 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reckone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal. 2. The appellant filed a claim for refund of the Additional Duty of Custom (SAD) before the original authority. The refund, claimed in terms of Notification No. 102/2007-Cus. Dated 14.09.2007, was sanctioned by the Assistant Commissioner. A part of the refund sanctioned was paid through RTGS whereas the balance amount of ₹ 2,33,821/- was ordered to be recredited into FP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory period from the date of the original authority s order (which was received by the appellant on 25.04.2016). Aggrieved by the impugned order, present appeal has been filed. 4. With this background, we heard Sh. Prem Ranjan, ld. Advocate for the appellant and Sh. K. Poddar, ld. AR for the Revenue. 5. It is the submission of the ld. Advocate that the appeal should be held as within time sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. 7. The refund sanction order was received by the appellant on 25.04.2016. But the appellant initially did not file any appeal since the refund was already sanctioned. But, later he realised that he did not receive the portion of the refund which was ordered for recredit into the FPS licence. They approach the DGFT authorities, following the letters sent by customs authorities to them for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before Commissioner (Appeals). 9. I am of the view that 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. The above view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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