Appeal Allowed: Refund Claim for Excess Customs Duty Accepted After Delay Condoned by Commissioner (Appeals). Case Remanded.

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....Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand. - AT....