CESTAT held that the appellant, an importer from Malaysia,...

CESTAT held that the appellant, an importer from Malaysia, cleared goods on payment of merit rate of duty as Certificates of Origin (COO) were not available at the time of filing the Bills of Entry. Upon subsequent receipt of COOs, the appellant sought refund invoking preferential duty, but the Refund-Sanctioning Officer's prolonged inaction rendered that remedy ineffective. Tribunal applied Section 14 of the Limitation Act, holding that time spent bona fide and diligently before an ineffectual forum is to be excluded while computing limitation. The impugned orders were set aside and the matters remanded to the Commissioner (Appeals) for de novo adjudication by a reasoned, speaking order after hearing the appellant.