https://www.taxtmi.com/caselaws?id=406310 An appellate authority cannot condone delay in filing a refund appeal beyond the statutory limit where the governing scheme permits only a normal two-month period and a further thirty days on sufficient cause. The text notes that the appeals were filed with a delay of one month and twenty days, but no sufficient cause was shown before the Commissioner (Appeals) or the Tribunal. Applying the settled principle under Section 35 of the Central Excise Act, 1944, the commentary states that delay beyond the prescribed condonable period is not legally excusable, and the dismissal of the refund appeals was upheld. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 12 Apr 2021 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406310 An appellate authority cannot condone delay in filing a refund appeal beyond the statutory limit where the governing scheme permits only a normal two-month period and a further thirty days on sufficient cause. The text notes that the appeals were filed with a delay of one month and twenty days, but no sufficient cause was shown before the Commissioner (Appeals) or the Tribunal. Applying the settled principle under Section 35 of the Central Excise Act, 1944, the commentary states that delay beyond the prescribed condonable period is not legally excusable, and the dismissal of the refund appeals was upheld. Case-Laws Service Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406310