2021 (5) TMI 383

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..... interest on 07.05.2019 and it was answered on 29.08.2019; therefore, the intimation/letter dated 29.08.2019 is an appealable order before the ld. Commissioner (Appeals). Against the said order, the appellant has filed an appeal before the ld. Commissioner (Appeals) on 31.10.2019 which is well within the time limit prescribed under the Act. The appeal filed by the appellant before the ld. Comm .....

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..... d along with interest. The refund was sanctioned vide order dated 11.04.2018. No whisper about the payment of interest was mentioned. Thereafter on 07.05.2019, the appellant moved an application before the adjudicating authority for grant of interest on delayed refund. The said application was answered on 29.08.2019 by the adjudicating authority that the issue of interest has been settled by the o .....

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..... tances, I hold that the appeal filed by the appellant before the ld. Commissioner (Appeals) is in time. Therefore, the impugned order qua holding that the appeal is time barred is set aside. 5. Further, I observed that ld. Commissioner (Appeals) has not entertained the issue on merit. In that circumstance, I remand matter back to the ld. Commissioner (Appeals) to decide the issue on merit follo .....

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