2021 (5) TMI 383

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.... Present for the Respondent: Mr. Rajeev Gupta, Mr. Tarun Kumar, ARs ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein their appeal has been dismissed as time barred by ld. Commissioner (Appeals). 2. The facts of the case are that the appellant applied for the refund along with interest. The refund was sanctioned vide order dated 11.04.2018. No whis....

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....on 29.08.2019; therefore, the intimation/letter dated 29.08.2019 is an appealable order before the ld. Commissioner (Appeals). Against the said order, the appellant has filed an appeal before the ld. Commissioner (Appeals) on 31.10.2019 which is well within the time limit prescribed under the Act. In these circumstances, I hold that the appeal filed by the appellant before the ld. Commissioner (Ap....