https://www.taxtmi.com/caselaws?id=103767 An appeal against rejection of a refund claim was found time-barred because the original order expressly stated that it was appealable and specified the limitation period for filing. The appellant failed to show any sufficient basis for excluding the delay from its own conduct, and even after disregarding the interval between the order and its receipt, the appeal before the Commissioner (Appeals) remained about four months late. The appeal was therefore dismissed as barred by limitation. en-us Thu, 08 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103767 An appeal against rejection of a refund claim was found time-barred because the original order expressly stated that it was appealable and specified the limitation period for filing. The appellant failed to show any sufficient basis for excluding the delay from its own conduct, and even after disregarding the interval between the order and its receipt, the appeal before the Commissioner (Appeals) remained about four months late. The appeal was therefore dismissed as barred by limitation. Case-Laws Customs Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103767