2020 (3) TMI 648

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..... nt dated 13.12.2019, it is seen that the appellants have received the Order-in-Original dated 22.2.2019 only on 28.2.2019. Taking note of the fact that the other Order-in-Original relating to 22.2.2019 was also received on 28.2.2019, it can be well inferred that the contention of the appellant that all the three orders were received on 28.2.2019 is true and acceptable. Further, the department has not been able to show any proof to establish that they have received the orders prior to 28.2.2019. When computed from the date of 28.2.2019, the appeal is well within time. The rejection of these appeals as being time-barred is therefore without any legal basis. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 41703 of .....

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..... n behalf of the appellant, ld. consultant Shri Nitin Jindal appeared and argued the matter. He submitted that the details of the orders passed by the refund sanctioning authority as well as the order passed by the Commissioner (Appeals) is noted in the Table given in the impugned order. It is submitted by him that the Commissioner (Appeals) allowed the interest in respect of the appeal filed against Order-in-Original dated 23.2.2019. The prayer for interest in other two appeals emanating from Order-in-Original dated 20.2.2019 and 22.2.2019 were rejected holding that there is a delay of three days and one day respectively in filing the appeals before Commissioner (Appeals). The ld. consultant submitted that the appellant had received all the .....

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..... ation of delay even though it is well within the condonable period. 4. Heard both sides. 5. The Commissioner (Appeals) has allowed the interest on the refund in respect of Order-in-Original dated 23.2.2019. The appeals in respect of Order-in-Original dated 20.2.2019 and 22.2.2019 requesting for grant of interest for delayed refund has been rejected of the ground of limitation. On perusal of the facts, it is seen that there is a delay of three days and one day in filing the appeals before Commissioner (Appeals). Since the appellant did not file a petition for condonation of delay, the same was not considered. In the letter issued by department dated 13.12.2019, it is seen that the appellants have received the Order-in-Original dated 22 .....

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