https://www.taxtmi.com/caselaws?id=154888 The order dismissing the refund claim due to late filing of appeals without Condonation of Delay applications was set aside for remand to the Commissioner. The appeals were filed within the 30-day extension period, and despite the absence of written Condonation of Delay applications, the refusal to condone the delay was deemed unjustified. The impugned order was overturned, and the matters were remanded for proper consideration. The appeals were allowed, the delay was condoned, and the Commissioner was instructed to handle the appeals according to legal provisions. en-us Mon, 05 Oct 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154888 The order dismissing the refund claim due to late filing of appeals without Condonation of Delay applications was set aside for remand to the Commissioner. The appeals were filed within the 30-day extension period, and despite the absence of written Condonation of Delay applications, the refusal to condone the delay was deemed unjustified. The impugned order was overturned, and the matters were remanded for proper consideration. The appeals were allowed, the delay was condoned, and the Commissioner was instructed to handle the appeals according to legal provisions. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154888