2017 (3) TMI 404

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....eerselvam, AC (AR), For the Respondent Order The appellant had filed refund claim of 4% of Additional Duty of Customs under Notification No.102/2007-Cus. dt. 14.9.2007 as amended by Notification No.98/2008-Cus. dt. 1.8.2008, for Rs. 3,07,181/- in relation to import of "fish preservatives" vide four Bills of Entry. Original authority sanctioned Rs. 1,44,468/-, however, rejected the claim of R....

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....nt and Central Government. The State Government had declared holidays on 3.12.2015 and 4.12.2015. The CBEC had issued Notifications No.25/2015-CE (NT) and 26/2015-CE (NT), both dt. 9.12.2015, extending the date for payment of duty/tax to 20.12.2015 for the assessees in Tamil Nadu. CBEC also extended the date of submission of statutory returns from 10.12.2015 to 31.12.2015 for assessees in Tamil Na....

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....preme Court in the case of Singh Enterprises Vs CCE Jamshedpur - 2008 (221) ELT 163 (SC) where the Apex Court has held, in a case of condonation of delay beyond 30 days in filing the appeal under Section 35 (1) of the Central Excise Act, 1944, that appellate authority has no power to allow the appeal to be presented beyond a delay of 30 days. 5. Heard both sides. Notification No.102/2007-Cus. a....

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.... since no such extension has been given for delayed filing of refund. The appellant had almost the entire year available after payment of duty liability, to have preferred the refund, however, for reasons that were not known, that was not done. Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay. This Tribunal cannot go beyond the s....