2002 (10) TMI 654 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed two appeals against the order rejecting refund claims, directing the Commissioner (Appeals) to decide on condonation of delay and hear the appeals on merits. The Commissioner (Appeals) failed to exercise discretion in condoning the delay and refused to deal with the matter despite the Deputy Commissioner's rejection of the refund claim. The impugned order was set aside for further consideration.