9911796707
TMI Blog2000 (7) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... yothi Apparels Ltd., New Delhi. The amount involved is Rs. 15,000/-. Condonation of delay of 147 days has been sought. The dispute has arisen on account of a refund claim of the respondents questioning the levy of CV duty on motors imported by them. The imported goods were capital goods used captively by the respondents. Commissioner (Appeals) held that the question of unjust enrichment did not ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D submits that this view was taken by the Supreme Court in its decision in Collector, Land Acquisition Anantnag and Another v. MST. Katiji and Others [1987 (28) E.L.T. 185 (S.C.)]. 3. When the matter came up for hearing, none appeared for the respondent. Accordingly, the COD application is being disposed of after hearing the learned Departmental Representative. The only ground taken is that rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is settled law that no event or circumstance arising after the expiry of limitation can constitute sufficient cause for condonation of delay. A subsequent decision of the Supreme Court is no cause for accepting an appeal which had already become time barred by a few months. 4. In the above facts and circumstances, it has to be held that this is not a fit case for condonation of delay. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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