https://www.taxtmi.com/caselaws?id=417899 The Tribunal remanded the case, allowing the appeal by condoning the minimal delay in filing the appeal challenging the rejection of a refund claim under the Central Excise Act, 1994. Emphasizing deciding on merits and liberal application of limitation laws, the Tribunal held that the Commissioner (Appeals) should have exercised discretion to condone the delay. The appellant's appeal was accepted for further consideration on its merits. en-us Tue, 11 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417899 The Tribunal remanded the case, allowing the appeal by condoning the minimal delay in filing the appeal challenging the rejection of a refund claim under the Central Excise Act, 1994. Emphasizing deciding on merits and liberal application of limitation laws, the Tribunal held that the Commissioner (Appeals) should have exercised discretion to condone the delay. The appellant's appeal was accepted for further consideration on its merits. Case-Laws Customs Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417899