2016 (12) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant was rejected by the Ld. Commissioner (Appeals) on the ground of time bar, as the delay of 17 days in filing the appeal before the Commissioner (Appeals) was not allowed on the ground that appellant could not shown reasonable cause for delay. 2.  Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that the issue involved is of refund of duty arises out of settled valuation disput....