Appeal dismissed for 499-day unexplained delay; Notification No.46/2015-Cus held inapplicable, differential duty refund challenge denied and impugned order upheld The SC dismissed the appeal, finding a gross unexplained delay of 499 days and no reason to disturb the CESTAT's decision. The CESTAT's finding that ...
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Appeal dismissed for 499-day unexplained delay; Notification No.46/2015-Cus held inapplicable, differential duty refund challenge denied and impugned order upheld
The SC dismissed the appeal, finding a gross unexplained delay of 499 days and no reason to disturb the CESTAT's decision. The CESTAT's finding that Notification No.46/2015-Cus is not applicable and that the differential duty is not payable was affirmed. Consequently, the impugned order stands and the challenge to denial of differential-duty refund fails both on delay and on the merits.
The Supreme Court, in a judgment by Hon'ble Justices J.B. Pardiwala and R. Mahadevan, dismissed an appeal due to a significant delay of 499 days in filing, without a satisfactory explanation. The Court declined to interfere with the impugned order from the Customs Excise and Service Tax Appellate Tribunal, Kolkata, dated 14-06-2023. The appeal was dismissed on grounds of delay and merits, while leaving the question of law open for future consideration. Any pending applications were disposed of accordingly.
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