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TMI Blog2021 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against the refusal to grant the interest was filed before the Commissioner, the learned Commissioner did not decide the appeal on merits and rejected the appeal of the appellant on time bar - the reasons given by the appellant is quite convincing and moreover there was a delay of only 21 days which was within the condonable power of the Commissioner (Appeals) and the Commissioner (Appeals) should have exercise his power by condoning the delay and decided the appeal on merits. The delay of 21 days in filing the appeal before Commissioner (Appeals) is not an inordinate delay and is not intentional and the appellant does not stand to gain anything by filing the appeal with the delay and the approach of the various Courts is that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g documents however a SCN dated 12.12.2011 was issued to the appellant for rejecting refund claim. After following the due process, the Original Authority rejected the refund and aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals), vide the impugned order, has refused to condone the delay of 21 days and rejected the appeal of the appellant being not maintainable. Hence the present appeal. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the grounds for seeking condonation. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd., 2015 (324) ELT 259 (Kar.). 5. On the other hand, learned AR reiterated the findings of impugned order. 6. After considering the submission of both the parties and perusal of the material on record, I find that the dispute in the present appeals arises from the claim of interest under Section 27A of the Customs Act, 1962 on delayed grant of refund of SAD on the imported plastic granules sold by them domestically. Further, I find that Tribunal vide its Final Order No.21646-21648/2018, dated 12.10.2018 allowed the appeal of the appellant with consequential relief and by following the said order, the Original Authority granted the refund but did not grant the interest and when the appeal against the refusal to grant th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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