https://www.taxtmi.com/caselaws?id=42897 Service of the adjudication order was not proved because the record contained no acknowledgement of receipt by the assessee, and the respondents failed to link the alleged recipient with the petitioner or its proprietary concern. The postal certificate relied on by the revisional authority was not produced before the Court, so the finding that the refund appeal was time-barred on the basis of due service lacked supporting evidence. The revisional order was therefore quashed, and the Appellate Collector's order allowing the refund claim was restored. en-us Tue, 04 Sep 1990 00:00:00 +0530 Tue, 15 Jun 2010 09:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42897 Service of the adjudication order was not proved because the record contained no acknowledgement of receipt by the assessee, and the respondents failed to link the alleged recipient with the petitioner or its proprietary concern. The postal certificate relied on by the revisional authority was not produced before the Court, so the finding that the refund appeal was time-barred on the basis of due service lacked supporting evidence. The revisional order was therefore quashed, and the Appellate Collector's order allowing the refund claim was restored. Case-Laws Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42897