2020 (3) TMI 648

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.... Ms. T.Sridevi, JC (AR) for the Respondent ORDER Brief facts are that the appellants filed 4 refund claims dated 7.1.2009, 16.1.2009, 2.2.2009 and 9.3.2009 for refund of SAD as per Notification No. 102/2007. After adjudication, the original authority rejected the refunds against which the appellant preferred appeal before Commissioner (Appeals). The Commissioner (Appeals) allowed the refund....

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....the Commissioner (Appeals), that the appeal filed by the appellant is time-barred, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. consultant Shri Nitin Jindal appeared and argued the matter. He submitted that the details of the orders passed by the refund sanctioning authority as well as the order passed by the Commissioner (Appeals) is noted in the Table given in ....

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.... order only on 28.2.2019. The ld. consultant submitted that they have issued repeated communications to the department to inform whether there is any proof that the Orders-in-Original were served on the appellant prior to 28.2.2019. The department vide their reply dated 13.12.2019 informed that in respect of Order-in-Original dated 22.2.2019, the same was received by appellant on 28.2.2019. That t....

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....n though it is well within the condonable period. 4. Heard both sides. 5. The Commissioner (Appeals) has allowed the interest on the refund in respect of Order-in-Original dated 23.2.2019. The appeals in respect of Order-in-Original dated 20.2.2019 and 22.2.2019 requesting for grant of interest for delayed refund has been rejected of the ground of limitation. On perusal of the facts, it is s....