2007 (5) TMI 527

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....l Kumar, JDR, for the Respondent. [Order]. -  This appeal arises from OIA No. 107/2005 dated 9-12-2005. The Commissioner (Appeals) has dismissed the appeal on time-bar inasmuch as that the appeal has been filed before him after a lapse of over fourteen months. The appellants' refund application was rejected on 24-3-2004 by the Assistant Commissioner (Refunds). The appellants were due ce....

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....sidered as a speaking order. They had made applications to the Assistant Commissioner to pass a speaking order. They were informed by letter dated 12-4-2005 that already an appealable order dated 24-3-2004, that is the OIO, had been passed and the question of passing any other order does not arise. The learned Counsel submits that this letter dated 12-4-2005 could be taken as a period for limitati....

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....ot a correspondence as it makes very clear about the rejection of the refund claim and adjustment of the amounts to the Government dues payable by the appellant under the provisions of Section 142(1)(a) of the Customs Act, 1962. He distinguishes the citations relied by the Counsel. 4. I have considered the submissions and I have perused both the citations. The citations note the correspond....