TMI Blog1990 (8) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... er Article 226 of the Constitution of India, legality of order dated January 22, 1990 passed by Customs, Excise and Gold (Control) Appellate Tribunal is under challenge. It is not necessary to set out the facts in detail as the issue lies in a very narrow compass. 2. The petitioners had applied for refund of countervailing duty paid on Parcel No. B-18354 and 55/82. The parcel contained children' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal dismissed the appeal holding that the Tribunal had no power to direct the Collector to condone the delay in presentation of the appeal because such a direction would be contrary to law. 3. Shri Dalal, learned counsel appearing on behalf of the petitioners, submitted that the petitioners desire to challenge the order passed by the Collector as well as independently claim that refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeds and the order passed by the Collector of Customs (Appeals), Bombay on October 13, 1987 is set aside and the Collector is directed to dispose of the appeal on merits. The petitioners would not be entitled to any interest on the amount of refund if granted as the delay is condoned in favour of the petitioners as a matter of grace. The Collector should determine the claim of refund on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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