https://www.taxtmi.com/caselaws?id=349420 The Tribunal affirmed the Commissioner (Appeals)'s decision to dismiss the appeal as time-barred, rejecting the appellant's claim of non-receipt of the Order-in-Original due to a change of address. The appellant's delay in notifying the department of the address change and responding to official communications led to the dismissal of the appeal. The Tribunal held that the appeal exceeded the condonable period and upheld the decision to reject the appeal, settling the dispute over the refund claim for Special Additional Duty on Wind Operated Electricity Generator imports. en-us Tue, 10 Oct 2017 00:00:00 +0530 Thu, 12 Oct 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349420 The Tribunal affirmed the Commissioner (Appeals)'s decision to dismiss the appeal as time-barred, rejecting the appellant's claim of non-receipt of the Order-in-Original due to a change of address. The appellant's delay in notifying the department of the address change and responding to official communications led to the dismissal of the appeal. The Tribunal held that the appeal exceeded the condonable period and upheld the decision to reject the appeal, settling the dispute over the refund claim for Special Additional Duty on Wind Operated Electricity Generator imports. Case-Laws Customs Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349420