2015 (12) TMI 580

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.... Govind Dixit, DR, for the Respondent. ORDER After hearing both the sides, we find that the Commissioner (Appeals) has rejected the appeals on the point of time-bar by observing that there is delay of about one year on filing the appeal before him, for which he does not have any jurisdiction to condone. 2. It is seen that that the impugned order was passed by the original adjudicating auth....

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....o note that the appellant addressed a letter as early as on 13-10-2008 to the department seeking to know the result of their refund claim. By that time, the order was already passed by the Asstt. Commissioner and if the said letter would have been responded by the Revenue, the delay would not have been so huge and would have been within the powers of Commissioner (Appeals) to condone the same. We ....