Delayed appeal against refund rejection u/s35-20-month delay not credibly explained, time-bar upheld and petition dismissed.

The dominant issue was whether an appeal against rejection of a refund claim could be entertained despite an abnormal delay of nearly 20 months. Applying the SC's construction of s.35 of the Central Excise Act, 1944 in Singh Enterprises, the HC held that condonation depends on a satisfactory and credible explanation; here, the plea of business closure and lack of experience was inconsistent with the admitted fact that the order was promptly handed to a consultant for filing the appeal, negating sufficient cause. Consequently, no ground for interference under Art. 226 was made out, and the petition was dismissed, leaving the time-barred dismissal of the appeal intact.

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Issues:
1. Challenge against the order of Customs, Excise & Service Tax Appellate Tribunal on the ground of limitation.
2. Rejection of claims for refund by Assistant Commissioner, C.G.S.T. & Central Excise Division.
3. Appeal against the order of rejection and subsequent dismissal by the Tribunal.
4. Interpretation of provisions of Section 35 of the Central Excise Act, 1944 regarding condonation of delay.
5. Consideration of 'sufficient cause' for condonation of delay.
6. Application of legal principles in condonation of delay cases.
7. Dismissal of the writ petition under Article 226 of the Constitution of India.

Analysis:
1. The petitioner challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, which dismissed an appeal due to limitation. The Tribunal found no error in the Commissioner's dismissal of the appeal based on the time limit. Reference was made to the Supreme Court's decision in Singh Enterprises vs. CCE, Jamshedpur, emphasizing the statutory time limits for filing appeals under Section 35 of the Central Excise Act, 1944.

2. The Assistant Commissioner rejected the petitioner's claims for refund amounting to Rs.3,83,67,782 for a specific period. This rejection led to the initial writ petition, which was later withdrawn with liberty to pursue alternative remedies.

3. Subsequently, an appeal was filed against the rejection order, which was decided on 13.4.2018. The appeal was further challenged before the Tribunal, resulting in dismissal based on the limitation period. The Tribunal's decision was upheld, and the appeal was ultimately dismissed.

4. The judgment highlighted the statutory provisions of Section 35 of the Central Excise Act, 1944, which govern the time limits for filing appeals. It clarified that the appellate authority could only condone delays up to 30 days beyond the initial 60-day period for filing appeals, excluding the application of Section 5 of the Limitation Act.

5. The concept of 'sufficient cause' for condonation of delay was discussed, emphasizing that there is no fixed formula for accepting or rejecting explanations for delays. The judgment underscored that the reasons provided for condonation must be valid and substantial, as demonstrated in the case at hand where the delay was not satisfactorily justified.

6. Legal principles regarding the condonation of delay cases were examined, citing precedents to illustrate the importance of adhering to statutory time limits for filing appeals. The judgment emphasized that even in exceptional cases, the courts must uphold the prescribed limitation periods to prevent rendering statutory provisions redundant.

7. Finally, after considering the arguments presented, the court concluded that there was no justification for interference under Article 226 of the Constitution of India. The writ petition was deemed devoid of merit and substance, leading to its dismissal.

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