1998 (11) TMI 200 - AT - Customs

Summary

The appeal arose from Order-in-Appeal No. 313/90, dated 28-2-1990, where the delay in filing the appeal was rejected. The appellant sought clarification from the department on another item pending in the refund claim. The delay of 20 days was condoned as it was not due to negligence. The matter was remanded to the Asst. Commissioner for adjudication of the entire claim pertaining to two items. The appeal was allowed by remand to the Asst. Commissioner.