https://www.taxtmi.com/caselaws?id=219998 The appeal was disposed of with the direction for the party to represent their case to the Commissioner within the specified timeframe for a fair consideration of the circumstances leading to the delayed extension request. The Judicial Member found no merit for the appellants based on the undisputed facts and rejected the refund claim. However, the appellants were granted seven days to submit a representation to the Commissioner for a fair decision on the matter, ensuring that the current order does not influence the final decision. en-us Fri, 14 Dec 2012 00:00:00 +0530 Thu, 09 May 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219998 The appeal was disposed of with the direction for the party to represent their case to the Commissioner within the specified timeframe for a fair consideration of the circumstances leading to the delayed extension request. The Judicial Member found no merit for the appellants based on the undisputed facts and rejected the refund claim. However, the appellants were granted seven days to submit a representation to the Commissioner for a fair decision on the matter, ensuring that the current order does not influence the final decision. Case-Laws Customs Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219998