https://www.taxtmi.com/caselaws?id=760089 The HC condoned an 83-day delay in filing the appeal, challenging the CESTAT's dismissal due to time-bar. The Court upheld the Tribunal's and Commissioner's decisions regarding the time-barred appeal but allowed the appellant to submit a fresh Chartered Accountant's certificate. Orders were set aside, and the case was remanded for re-examination by the Refund Section of the Customs House. The Court allowed the appeal, leaving substantial legal questions open for future consideration. en-us Fri, 04 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760089 The HC condoned an 83-day delay in filing the appeal, challenging the CESTAT's dismissal due to time-bar. The Court upheld the Tribunal's and Commissioner's decisions regarding the time-barred appeal but allowed the appellant to submit a fresh Chartered Accountant's certificate. Orders were set aside, and the case was remanded for re-examination by the Refund Section of the Customs House. The Court allowed the appeal, leaving substantial legal questions open for future consideration. Case-Laws Customs Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760089