2001 (11) TMI 675

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..... filed a refund claim for Rs. 55,294/- vide letter dated 29-3-1990. On 31-3-1990 the office of the Assistant Collector of Customs, Refund Section, Air Cargo Complex, Sahar acknowledged the receipt of the application vide letter No. S-12/398/90 ACC(R). The appellants were directed to produce another certificate which was also produced on 13-12-1990. On 22-11-1991 a reminder was sent to the Customs a .....

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..... ated above has been brought out in the appeal memorandum. It was claimed that neither the original nor the appellate authority had given any reason for dismissal of the claim or the appeal. It was claimed that the Commissioner (Appeals) was wrong in dismissing the appeal on technical grounds . 3. Shri R.K. Thawani, appearing for the appellant highlights this. Shri Shaikh appearing for the Reven .....

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..... he appeal before the Commissioner (Appeals) also on receipt of the adjudication order from the office of the Principal Collector. Therefore even if the delay between the passing of the order and the receipt thereof has to be overlooked the appeal was still barred by limitation before the Commissioner (Appeals). On this ground the order survives. The appeal merits dismissal. 5. The appeal is acco .....

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