9911796707
TMI Blog2023 (10) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... odernization Systems Group'. Pursuant to implementation of GST regime w.e.f. 01.07.2017, the appellant migrated to the GST regime. Part of the Cenvat credit balance as on 30th June, 2017, which was not permissible to be transferred to the GST regime, amounted to Rs. 13,13,638/-. Accordingly, the appellant filed refund claim on 30/10/2017. The refund claim was adjudicated by the Assistant Commissioner, who rejected the claim observing that the appellant is not entitled to the said refund in terms of Section 11 B read with Section 142(3) of the GST Act, 2017. 2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) by filing the appeal on 26.09.2018 against the order-in-original, rejecting the refund claim, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the Commissioner (Appeals) was pleased to dismiss the appeal on the ground of limitation, rejecting the claim of the appellant, to have filed the appeal on 20.08.2018, and took the date of presentation of the duplicate set of appeal, as the date of representation of the appeal, as the date of filing being 15.03.2021. Accordingly, observing that the appeal is filed beyond the period of limitation of 60 days and further beyond the condonation period of 30 days. Being aggrieved, the appellant is before this Tribunal. 4. Learned Counsel for the appellant, inter-alia, urges that admittedly the appellant had preferred appeal within the condonable period of 60 days. Only for some clerical error due to presentation of the appeal at the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of negligence or inaction. So long as the plaintiff or applicant is bona fide pursuing a legal remedy, which turns out to be abortive, the time beginning from the date of the cause of action of an appellate proceeding is to be excluded, if such Appellate proceeding is from an order in an original proceeding instituted without jurisdiction or which has not resulted in an order on the merits of the case. If this were not so, anomalous results would follow. 5. Learned Authorised Representative for the Revenue relies on the impugned order. He also urges that the appellant should have been careful and diligent in filing of the appeal at the correct filing counter of the Commissioner (Appeals). 6. Having considered the rival contentions, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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