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TMI Blog2016 (12) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal is directed against the impugned order dated 24.11.2014 passed by the Commissioner (A) vide which the Commissioner (A) rejected the appeal of the appellant for non-compliance of Section 85(3A) of the Finance Act, 1994. 2. Briefly the facts of the case are that the appellant is operating as a Special Economic Zone unit and engaged in the business of exporting software devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original dated 15.5.2014, sanctioned the partial refund of Rs. 10,11,965/- and rejected the balance amount of Rs. 1,39,542/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) on 14.8.2014 along with application for condonation of delay of 22 days. The delay in filing the appeal before the learned Commissioner (A) was due to their authorised signatory wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o condone the delay which was within condonable limit. He further submitted that the delay of 22 days was not deliberate and intentional but the delay was caused due to tour of their authorised signatory to Philippines for inauguration of their groups operations centre. He further submitted that the Commissioner (A) should have adopted a liberal approach and condoned the delay because it was very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... miss the appeal. 5. In the present case also by taking a liberal approach, I am of the considered view that the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate and therefore, I condone the delay in filing the appeal before the learned Commissioner (A) and set aside the impugned order and direct the Commissioner (A) to decide the appeal on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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